The Climate Disclosures Standards Board (CDSB) called for submissions on its draft application guidance for water-related disclosures (the guidance). 

CA ANZ continues to be supportive of the resources being developed by the CDSB, including this guidance. Enabling investors and preparers to best understand how the CDSB Framework operates with respect to different natural resources is key for ensuring widespread and consistent adoption of environmental reporting.

Our submission focuses on possible amendments or additions that we consider would be helpful for those using the guidance.