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.

UK proposed narrative reporting regulations response

CDP and CDSB support BIS’ objectives to provide clarity on narrative disclosure requirements and to streamline existing arrangements. However, we encourage BIS to define exactly meant by the words “business model” and “strategy”, as well as clarify whether the upcoming GHG reporting regulations qualify as compliance with the requirements outlined in this update.CDP and CDSB has reponded to the consultation on the draft update to narrative reporting requirements in the UK. Click here to download the full response.

CDP and CDSB support BIS’ objectives to provide clarity on narrative disclosure requirements and to streamline existing arrangements. However, we encourage BIS to define exactly meant by the words “business model” and “strategy”, as well as clarify whether the upcoming GHG reporting regulations qualify as compliance with the requirements outlined in this update.

CDP and CDSB has reponded to the consultation on the draft update to narrative reporting requirements in the UK.

Click here to download the full response.