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.

EU Regulation

Progress on the road to a European Climate Law

The plenary session of the European Parliament has confirmed this week that it is willing to support an ambitious 60% emission reduction target for 2030 as part of the European Climate Law. The decision was made by a narrow margin in European Parliament and negotiations with the Member States will now take place. What does this mean for the EU’s climate ambitions?

Plan launched to tackle European investment crisis

CDSB joins a consortium of European sustainable finance organisations launching a plan to solve Europe’s investment crisis, on the day the European Commission publishes further details of its expert group on sustainable finance.