气候披露标准委员会（CDBS）：气候相关披露应用指南（英文版）

July 2020cdsb.net/climateguidanceCDSB FrameworkApplication guidance for climate-related disclosures01 CDSB Framework 01 CDSB Framework | Application guidance for climate-related disclosures Copyright © 2020 Climate Disclosure Standards Board (CDSB) and CDP Worldwide (Europe) gGmbH. All rights reserved. Dissemination of the contents of this report is encouraged. Please give full acknowledgement of the source when reproducing extracts in other published work. All information in this report is provided without warranty of any kind, express or implied. The authors disclaim any responsibility for the information or conclusions in this report. The authors accept no liability for any loss arising from any action taken or refrained from being taken as a result of information contained in this report.About the Climate Disclosure Standards BoardCDSB is an international consortium of business and environmental NGOs. We are committed to advancing and aligning the global mainstream corporate repo