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.

Gemma Clements

Gemma joined the CDSB Secretariat to support CDSB's technical and communications work. After working as an environmental educator in London she completed an MSc in Environment and Development from LSE. This role builds upon her interests in non-financial reporting, sustainability and climate change.