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.

CDSB resources in Portuguese language

The resources listed below are available in Portuguese and English languages.

CDSB Framework para relatar informações ambientais & de mudanças climáticasfor

The CDSB Framework sets out an approach for reporting environmental and climate change information in mainstream reports, such as annual reports, 10-K filing, or integrated report.

TCFD Manual de Boas Práticas

Created by the Climate Disclosure Standards Board (CDSB) and the Sustainability Accounting Standards Board (SASB), the handbook provides real-world examples of TCFD reporting to help companies better understand how they can more effectively communicate with investors about the financially material climate-related risks and opportunities they face.


11 preliminary steps you need to start integrating the recommendations.

The Building Blocks

This paper highlights the most relevant CDP climate change questions and explains how this information can be best used for reporting in the mainstream report using CDSB’s reporting principles and requirements, clearly setting out for companies the how and what for making effective TCFD-aligned disclosures.

Divulgação de assuntos climáticos no Brasil

This paper provides a review of IBrX 100 listed companies' climate-related disclosure in annual reports with insights into the current state of corporate climate-related reporting in Brazil and market's readiness for implementing the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Click here to access this briefing in English language. 

E-learning: Compreender as Recomendações da Task Force on Climate-Related Financial Disclosures (TCFD)

Free e-learning course on the TCFD Knowledge Hub.

Orientações de aplicação para divulgações relacionadas com a água

Funding for this research was provided by UK PACT Green Recovery Challenge Fund