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.

Your views needed: TCFD Implementation Guide

CDSB is seeking feedback from companies, investors, regulators and others on the Guide to inform its future work and ensure we deliver on market needs.

Provide your feedback here by 30th June 2019

To respond to market demand for more practical guidance on TCFD implementation, The Climate Disclosure Standards Board (CDSB) and the Sustainability Accounting Standards Board (SASB) have come together to provide an effective solution for TCFD implementation by organisations worldwide with the release of the TCFD Implementation Guide. Drawing on each organisation's already well-established reporting frameworks, this "how-to" guide takes the TCFD recommendations from principles to practice by illustrating what good practice could look like through the use of mock disclosures from across multiple sectors.

Your views needed

CDSB is now looking for feedback from companies, investors, regulators and others on the guidance to inform its future work:

  • Where are you on your TCFD journey?  How applicable is the Guide to you given you have already made some TCFD disclosures in your annual report?
  • What aspects of the Guide did you find most useful?
  • Have you shared this Guide with any colleagues, and if so in which type of roles/functions (e.g. risk, finance, board, etc.)? 
  • Were you able to see parallels with your own organisation’s disclosures in the mock disclosures provided?
  • How useable was the Guide? 
  • What types of additional practice guidance would you like to see (e.g. are there areas you would like to us to expand on or other provide mock disclosures from other sectors?)?
  • Would you like to see extracts of actual TCFD disclosures in their annual reports?

Provide your feedback here by 30th June 2019