On 31st January 2022, the Climate Disclosure Standards Board (CDSB) was consolidated into the IFRS Foundation to support the work of the newly established International Sustainability Standards Board (ISSB). While this site and its resources remain relevant for preparers looking to improve sustainability disclosure until such time as the ISSB issues its IFRS Sustainability Disclosure Standards on such topics, no further work or guidance will be produced or published by CDSB. For further information please visit the IFRS website.

Our values

These are our beliefs and the guiding principles that influence our work.

Visionary 

We will change the world’s accounting systems to benefit the environment in the long-term.

Purposeful 

We will make better quality environmental reporting widespread and mainstream.

Practical 

We offer frameworks, tools and guidance that is practical and meaningful to companies, investors and standard setters.

Collaborative 

We work in a joined-up way with companies, investors and standard setters, all over the world to harmonise the world of reporting to complement and supplement but not to duplicate approaches to reporting.