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.

Recording: CDSB counsultation briefing

Find find out about the key aspects of the consultation draft of the updated CDSB Framework and how to respond.

The updated CDSB Framework is designed to help organizations prepare and present environmental information in mainstream reports for the benefit of investors. Information prepared in accordance with the CDSB Framework is designed to allow investors to assess the relationship between specific environmental information and the organization’s strategy, performance and prospects. Through the provision of robust environmental information, CDSB hopes to encourage analysis and decision-making by investors that recognizes the dependence of economic and financial stability on a stable and healthy environment.

View the consultation draft here.

Briefing video

The briefing below provides an introduction to the updated CDSB Framework and outlines how to respond to the consultation.

If you have any questions, or would like to discuss any aspect of the consultation further, please contact Dr Jarlath Molloy at .