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.

Open public consultation and call for evidence: Advancing Nature-related Financial Disclosures and use of the CDSB Framework

CDSB invites comments from multi-stakeholders on how the CDSB Framework for reporting environmental & climate change information can be best used and adapted to help advance disclosure of nature-related financial information by organisations globally.

What is the purpose of this consultation?

The aim of the consultation is to advance the disclosure of nature-related financial information by organisations globally and explore the role of the CDSB Framework in this process. 

How do I contribute?

The submission tool and all supporting consultation response documents can also be accessed on the right-hand side.

Why now?

Building on the momentum of the Task Force on Climate-related Financial Disclosures (TCFD) and calls for increased nature-related financial disclosure, CDSB believes an opportunity exists to leverage established market-tested practices and frameworks to drive immediate action that meets the urgency of the challenge. Given the already complex corporate reporting landscape, minimising the emergence of new frameworks and market practices will be important to enhancing the effectiveness and uptake of nature-related disclosure at scale. The CDSB Framework already covers environmental and climate change reporting, is widely referenced in stock exchanges’ guidance globally and aligns with existing regulation.

When is the submission deadline?

Date: 28 February 2020
Time: 12:00pm GMT  

Who should participate?

This consultation is open and public, allowing multi-stakeholders to contribute their comments, including but not limited to: 
corporates, financial institutions, asset owners and managers, governments, civil society, academics, intergovernmental organisations, professional bodies and others.  


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With the contribution of the LIFE Programme of the European Union

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