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.

Prof. Carol Adams

Prof. Carol Adams’ work is concerned with the role of accounting and reporting in the relationships between business, society and the environment. She is an internationally renowned author in integrated reporting, sustainability reporting, change management and performance management. She serves on a number of Boards and consults, through Integrated Horizons, on corporate reporting strategy and process as well as embedding sustainability into mainstream management and governance processes. Carol has a financial audit background qualifying as a member of the institute of Chartered Accountants of Scotland with KPMG.

She sits on the CDSB Technical Working Group.