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 Exposure Draft Launched

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

Please see the Press Release here. You can also down the Exposure Draft here and comments are invited by 25 September 2009.