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.

Message in a bottle: disclosing water information to investors

Register for CDSB's event at the World Water Week

Date: 23 August
Time: 5-6pm CEST / 4-5pm BST / 11am - 12pm EDT
Register: online

Click here for the recap of the session and video recording.

About the session:

In order to direct capital flows towards sustainable, resilient, and water secure businesses, investors require clear insight into how companies manage water resources. What is decision-useful information for investors, how should companies disclose it, and what does it look like?

Join this event to hear different perspectives from corporate, investor and standard-setting backgrounds and gain insight into what effective water-related reporting looks like, how it is done and why understanding water risks is increasingly important.


Ravi Abeywardana, CDSB

Investor perspective: Decision-useful water-related information and the European Union 
Ron Gruijters, Eumedion 

A look at water risks and opportunities
Rafael Camargo, WWF

Case study: Diageo 
Michael Alexander, Diageo

Case study: AstraZeneca
Fredrik Hellman, AstraZeneca

Investor perspective 
Francesco Curto, DWS

The CDSB Water Guidance and E-Learning
Francesca Recanati, CDSB


With the contribution of the LIFE Programme of the European Union

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