CDSB has developed its Climate Change Reporting Framework and guidance based on existing standards, research and analysis, and good practice working with leading professional organisations.

It also increases the cost of climate change reporting for enterprises, especially for those operating in multiple jurisdictions, and may deter smaller, resource-constrained companies from preparing emission inventories.

The working paper "The case for consistency in corporate climate change disclosure", written by CDSB highlights the numerous issues resulting from the large amount of standards and requirements that international companies need to adhere to.

Integrated Reporting not only consolidates an organization's strategy, governance and financial performance, but also its responsibility and contribution towards the environmental, social and economic factors and the context within which it operates.

Integrated Reporting can help businesses to evaluate possibilities, advantages and profits of sustainable choices and enable investors and other stakeholders to understand how an organization is really performing.

At the 2012 United Nations Conference on Sustainable Development conference in Rio de Janeiro, 20 years after the Rio Earth Summit in 1992, UK Deputy Prime Minister Nick Clegg announced that UK quoted companies will have to disclose and account for greenhouse gas emissions in their Director's Reports from April 2013.

The announcement was a result of a public consultation held by Defra during the summer of 2011 in which the government sought views to understand whether or not mandatory reporting should be introduced in the UK.

CDSB's Climate Change Reporting Framework is listed as a method for compliance in the guidance document accompanying the proposed regulation.

[18] The report, co-authored by Volans and JWT, is based on a survey of 500 public, private and NGO leaders about who's leading the charge in sustainability, innovation and social enterprise to create value in the long-term.

The outcome of the survey identifies the most future ready companies, groups, individuals and initiatives in the world and CDSB sits alongside Google, China's 5-Year Plan, TED, the Bill and Melinda Gates Foundation and the London Organising Committee of the Olympic and Paralympic Games.