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.

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Webinar: Materiality and the TCFD

Following the release of our discussion paper "Materiality and climate-related financial disclosures", we hosted this webinar to discuss the key challenges we identified for the application of materiality to climate-related financial disclosures, highlighting potential strategies for materiality determination.