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.

Alliance for Corporate Transparency

CDSB is a member of the Advisory Group of the Alliance for Corporate Transparency.

The Alliance for Corporate Transparency brought together leading civil society organisations and experts to carry out the largest study on corporate sustainability reporting to date. The objective of the project is to provide evidence-based recommendations to improve and develop the EU Non-Financial Reporting Directive (NFRD). 

As a member of the Advisory Group, CDSB supports the project with advice and feedback in key consultation processes, including:

  • launch of the project;
  • methodology;
  • research and database design; and
  • dissemination of the results.

The Alliance for Corporate Transparency

Find out more about CDSB's strategic alliances