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.

What we do

CDSB is an international consortium of business and environmental NGOs. We are committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital.

We do this by offering companies a framework for reporting environmental information with the same rigour as financial information. In turn this helps them to provide investors with decision-useful environmental information via the mainstream corporate report, enhancing the efficient allocation of capital. Regulators also benefit from compliance-ready materials.

Framework for reporting environmental and climate change information

The CDSB Framework for reporting environmental and climate change information is designed to help organizations prepare and present environmental information in mainstream reports for the benefit of investors. It allows investors to assess the relationship between specific environmental matters and the organization's strategy, performance and prospects.

Our core projects

The Task Force on Climate-related Financial Disclosures 

We provide companies and policymakers with the practical tools and technical expertise they need to implement the recommendations of the Task Force on Climate-related Financial Disclosures. With 10 years of experience in driving the integration of climate change and environmental information in mainstream corporate reports, we support the mission of the Task Force on Climate-related Financial Disclosures (TCFD) to make climate disclosure mainstream.

EU Non-Financial Reporting Directive

CDSB is working closely with EU Institutions and Member States to ensure the implementation of the Non-Financial Reporting Directive (NFR) across the European Union is achieved using international reference points such as the CDSB Framework for reporting environmental information.

UK mandatory GHG and environmental reporting

New regulations in the UK are changing the way companies report information regarding environmental and social aspects. We support the UK government in developing effective policies on environmental reporting, while helping companies comply with the new and existing regulations.

Sustainable Stock Exchanges

By working with stock exchanges across the globe, via the Sustainable Stock Exchange Initative, we support the creation of more transparent and resilient markets against climate change disruption.

Financial accounting standards

Our work aims to harness the knowledge and strength of existing financial accounting standards to improve the way climate change, environmental and natural capital information is reported. CDSB works to understand how the infrastructure of traditional financial accounting, reporting standards and guidance could be adapted and used for climate, natural capital and environmental information reporting through mainstream channels.

Beyond Disclosure

This four-step programme helps companies improve their reporting practices in line with the TCFD recommendations and regulatory requirements, by providing insights, feedback and practical support.

Sustainable Development Goals

The CDSB Framework supports companies in reaching the UN Sustainable Development Goals by helping them integrate sustainability information into their annual mainstream reporting cycle.

Our platforms

The Reporting Exchange

The Reporting Exchange is a the single most up to date and comprehensive source of information on sustainability reporting requirements and resources currently available. Through this free online platform, you will find guidance on what, where and how to report. 

TCFD Knowledge Hub

The TCFD Knowledge Hub is the first online platform to provide useful information on quality climate-related disclosures in line with the recommendations of the Task Force. Resources include existing legislation and regulations, frameworks, standards, guidance, research papers, case studies, events and webinars.