CDSB's aims are to: -Promote, advance and standardiwe climate change and environment-related disclosure in mainstream report in response to demand and in order to elicit relevant and material information that can be integrated into investor analyses for the enhanced efficiency of capital allocation; -Connect financial and non-financial business reporting through a focus on how climate change affects organizations’ strategy, condition and value creation potential; -Provide conceptual and practical input into deliberations by regulatory agencies contemplating the introduction or development of requitrements on corporate climate change and environment-related disclosure; -Support assurance of climate change and environment-related information through specification in the climate change reporting framework of requirements and criteria that may be used for assurance activities.