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 Framework

Are we feeling the shark’s teeth?

Francesca Recanati takes a deep dive into the meaning of water-related financial risks for business and shares insight into CDSB's ongoing work on water-related disclosure.

CDSB’s Climate Guidance marks the launch of application series

Climate Disclosure Standards Board (CDSB) released the CDSB Framework application guidance for climate-related disclosure (Climate Guidance). The release is the first in a series of guides on nature-related financial disclosure, with Water Guidance to follow early next year.

Looking back at 10 years of CDSB

Mardi McBrien writes her personal reflections on the past 10 years of CDSB, highlighting the key achievements of the organisation.