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.

EFRAG

CDSB’s reactions on the EFRAG report on EU sustainability reporting standard-setting

The EU Commission-appointed European Financial Reporting Advisory Group (EFRAG) Project Task Force published its final report on the creation of European non-financial reporting standards. CDSB welcomes recommendations on international co-construction and digitisation, but cautions around areas of duplication that can be avoided.