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.

Integrated reporting

CDSB and Promethium Carbon have developed a guide for CEOs, CFOs, reporting committees and internal auditors on integrated and climate change-related reporting.

This guide explores and compares the fundamental concepts, guiding principles and content elements set out in  <IR> with the requirements of the CDSB Climate Change Reporting Framework, and illustrates the synergies and differences through examples. View the guide here.

Integrated reporting and climate change-related reporting have much in common: both are relatively new, both require companies to think and act in new ways, and most importantly, both can help to shape a corporation’s competitive advantage over the next decade. Reporting places burdens on already strained corporate compliance functions, but recognising the synergies between the two types of reporting can minimize those burdens.