CDSB comply or explain

February 16 | Tweet @CDSBGlobal

Comply or explainA review of FTSE 350 companies’ environmental reporting and greenhouse gas emission disclosures in annual reports

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Caroline MayHead of Safety and Environment�Norton Rose Fulbright LLP

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Lois GuthrieFounding DirectorClimate Disclosure Standards Board

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Agenda

1. Comply or explain – report overview & recommendations2. Reaction of the regulator – Financial Reporting Council3. Reaction of the reporting entity – SAB Miller4. Q&A session

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Comply or explain

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Elements of reportingComply or explain 6

Objective of reporting

Requirement to deliver

Clear content requirements

Standard for compliance

System for delivery & analysis

Assurance

Review

CDSB: Comply or Explain

Richard Barker28 Jan 2016

Some Headlines

CompaniesEnvironmental factors feature more strongly as principal business risks than as key performance indicators (KPIs)A wide range of KPIs is used, possibly conflicting with the benefits of standardisationEmissions reporting is just one aspect of broader reporting on natural capital impacts and dependenciesScope 3 reporting is limited, suggesting a need to re-think the boundary of the entity

RegulatorsReporting standards are insufficiently harmonisedA ‘market solution’ is unlikely to be sufficientSometimes (but not always) mandatory reporting is the best approachA coordinated, international model is called for

Stephen HaddrillCEOFinancial Reporting Council

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Communicating SABMiller’s environmental impact

Tom Salisbury

Manager: SD Measurement and Community, SABMiller plc

@tj_salisbury

Value chain carbon footprint

Thank you

#complyorexplain

Thank youRadley Yeldar

www.ry.com

Comply or explain

Report checker pilot

• Annual report review

• Conformance check with the CDSB Framework

• Feedback briefing

Contact

Désirée LuccheseTechnical Manager, CDSB+44(0)20 381 83937desiree.lucchese@cdsb.net

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Advance & align your natural and financial capital reporting

Thank youE: info@cdsb.netT: +44 (0)203 818 3939 www.cdsb.net@CDSBGlobal

CDSB comply or explain

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