Especially after the EU Green Deal, the environmental reporting became much more important and desirable. The Climate Disclosure Standards Board (CDSB) and CDP have recently released an environmental reporting handbook which is aiming to answer the question "What does environmental reporting look like in line with the EU Non-Financial Reporting Directive?"
So, the main purpose of the handbook is to help companies improve their environmental reporting in line with the Non-Financial Reporting Directive and to simply guide them on environemental disclosure.
Here are some principles for effective disclosure according to the Handbook:
- Relevant and material
- Connected with other information
- Consistent and comparable
- Clear and understandable
- Verifiable .
- Forward looking
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