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.

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.

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. In the meantime, CDSB is conducting research on some of the specific issues that have arisen from the consultation with a view to publishing findings and/or discussion papers later in the year and in early 2010.

For further information, please contact Lois Guthrie, CDSB Secretariat at the Carbon Disclosure Project (l ).