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.

Responses to CDSB's public consultation

A high level overview of some of the main points arising from the public consultation is included in CDSB's Copenhagen Update (click here)

Twenty three public responses to the consultation were received. Responses may be viewed here: