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.


Building the TCFD Knowledge Hub

Creating the TCFD Knowledge Hub has been one of my greatest achievements and, hopefully, a legacy that will continue long after I have left CDSB. The idea for the Hub came in 2017 from our Managing Director, who came back from an external meeting and announced to the team that we should create an online platform to support the implementation of the TCFD. We planned for a central repository to bring some order to the overwhelming amount of guidance, research and resources that were starting to be published in the wake of the TCFD recommendations.

CDSB’s hidden hero: Michael Zimonyi

Often when people talk about CDSB they talk about the leaders. For most of the organisation’s existence, CDSB has been a small Secretariat under 5 people. Lois Guthrie, CDSB’s Founding Director and I often said we ran the company on fairy dust, a little magic and a lot of coffee.

EU Footprint Matters

CDSB was appointed by the European Commission's DG Environment to participate in the peer review of a pilot phase aiming to deliver a single market for green products and organisations.

CDSB responds to UNEP inquiry

CDSB submitted response to UNEP’s inquiry on aligning the financial system with sustainable development.

Japan and Korea companies trial CDSB’s Framework

Businesses in Japan and Korea are working on enhancing their investor relations with the help of CDSB’s Framework. CDSB has released two reports based on the Japanese and Korean experience and context of corporate non-financial reporting.

View of Edinburgh

Rethinking Financial Accounting for Carbon

With a plethora of standards hampering progress in carbon accounting, a 2 day workshop was held on January 14-15 to follow up on Dr Heather Lovell’s 2010 paper on the Multiple Frames of Carbon Accounting* and discuss how to move forward with carbon financial accounting. Can we rely on existing standards or is there a need to start from the ground up?

Steve Priddy, LSBF

Accounting for a zero carbon economy

With the emergence of a low carbon future , there is a greater overriding need for a standard way of accounting for GHG emissions.

New technology for climate change reporting now available to trial

London, UK – November 6th 2012: The Carbon Disclosure Project (CDP) and the Climate Disclosure Standards Board (CDSB), a special project of CDP’s, today release an XBRL climate change reporting taxonomy. This is designed to transform the way companies report their climate change information by making the process easier and more streamlined. It will also facilitate the future integration of climate change data into mainstream financial reports by enabling easy extraction of material climate information.

Internship opportunity

CDSB are looking to recruit a project support intern to assist in with their busy global Secretariat.

The case for consistency in climate change-related reporting

CDSB has released a Working Paper entitled “The Case for Consistency in Corporate Climate Change-Related Reporting”. The Working Paper supports and advances inter-agency project work by CDSB, the GRI, OECD and UNCTAD to examine consistency in climate change-related reporting.

CDSB's COO in the fishbowl at Australian Sustainability & IR Conference

On March 27, Mardi McBrien, Chief Operating Officer of CDSB will be joining the discussion at The Australian GRI Conference on Sustainability and Integrated Reporting: FRAMEWORKS IN A FISHBOWL Understanding how to apply different normative frameworks for sustainability is challenging. Delegates at the Conference bring experience, questions and opinions on sustainability reporting and management, and talking to each other is key to gaining a better understanding of how to use the frameworks available. An interactive ‘fishbowl’ approach will be used at the Conference to explore the different fra

CDSB's CEO featured in The Independent

Wed, Mar 21 2012 - Today's edition of The Independent features a Q&A article written by CDSB's CEO, Lois Guthrie. The piece is in a special supplement on the evolution of sustainable accounting. Lois gives her expert opinion on questions such as "Why is accounting for sustainability important in the corporate sector?"

CDSB Symposium - Japan

CDSB Symposium - 23/02/12, 13:00 - 17:30.Venue - Roppongi Academy Hills 49, Japan

APPCCG event

CDSB are pleased to invite you to a special APPGCC event to introduce you to the “Consistency Project” which is a joint initiative of CDSB, GRI, OECD and UNCTAD.

Nigel Topping

Leading from the Future

Creating systematic change to provide a common language and standard in a fast developing world requires leadership and innovation.

VIP Blog for Greenstar

Removing clutter in non-financial reports and providing common standards is integral for responding to calls for sustainable business and changing behaviour.

CDSB’s Board on the move

CDSB’s membership, partners, technical agenda and engagement plans have expanded rapidly over the last 6 months, driven by the success of the launch of the Climate Change Reporting Framework (CCRF) in September 2010. CDSB welcomes a new member organization to its Board, the World Business Council for Sustainable Development (WBCSD) represented by Matthew Bateson and Andrea Brown from WBCSD’s energy & climate focus area. CDSB’s Chairman, Rick Samans, has been appointed Executive Director of the Global Green Growth Institute and continues to work with the World Economic Forum promoting green gro

CDSB Exposure Draft Launched

CDSB has launched its proposed Framework for the inclusion of climate change data in mainstream reports.

CDSB Public Consultation on Draft Reporting Framework - update

CDSB wishes to thank all those organisations that have responded to its public consultation on the draft Reporting Framework.Following requests from organisations wishing to participate in the public consultation, CDSB confirms that the Board will continue to accept responses to the consultation until 31 October 2009.In view of the extended deadline for comments and the complexity of issues emerging from the consultation, CDSB plans to defer publication of its updated Framework until after December 2009.

CDSB to hold side event at COP 15

The event will be chaired by Michael Izza, Chief Executive of the Institute of Chartered Accountants in England and Wales (ICAEW).

Financial Institutions and Climate Change

The report "Financial Institutions: Taking Greenhouse Gas Emmissions into Account" was commissioned and funded by the UK Department of the Environment, Food and Rural Affairs (DEFRA).