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.

TCFD Good Practice Handbook

Highlights of good practice in TCFD disclosures

Second Edition, 2021

In collaboration with the We Mean Business Coalition, the Climate Disclosure Standards Board highlights current examples of good practice
disclosure from within companies’ mainstream financial reports, which are aligned with the four core elements of the TCFD recommendations. This handbook serves as an update to the first edition of the TCFD Good Practice Handbook, co-released with the Sustainability Accounting Standards Board in 2019, and shares the practical experiences of TCFD implementation from companies, as well as provides a selection of resources that can help companies enhance their disclosure further.

Download

 

First Edition, 2019

Created by the Climate Disclosure Standards Board and the Sustainability Accounting Standards Board, the TCFD Good Practice Handbook identifies good practices in implementing the TCFD recommendations. A diversity of examples are drawn accross the G20 to cover multiple jurisdictions and the four core elements of the TCFD recommendations: governance, strategy, risk management, and metrics and targets. 

The examples contained in this handbook are also provided for capacity development purposes.  

Download in | English | Indonesian | Thai