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.

Decision-useful climate-related information for investors

What, Why & How?

This paper seeks to highlight the specific climate-related information, in line with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations, that investors consider to be useful when it comes to their own decision-making process. This in turn should guide preparers in the areas that should be focussed and the existing resources available to support them. 

Key takeways

  1. Reporting is iterative with investors keen to see that the right steps are being taken with climate-related matters and there is a clear pathway to full TCFD reporting;
  2. Qualitative and quantitative reporting are equally important;
  3. Climate-related disclosures need to be specific to the company;
  4. To aid comparability use standardised methodologies when it comes to metrics and scenario analysis;
  5. Integrate climate-related matters into the mainstream report like they have been integrated into the company’s business process, but appropriately signpost where relevant TCFD disclosures are located.

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