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's initial response to UK mandatory carbon reporting proposed regulations

CDSB welcomes the release today of draft Greenhouse Gas Emissions (Disclosure) Reporting Regulations 2013 made by the UK Government Department for Environment and Rural Affairs Secretary of State in exercise of powers conferred by sections 416(4) and 1292(1) of the Companies Act 2006.   

CDSB’s initial response can be viewed below: