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.

Simon Messenger

Simon Messenger was Interim Managing Director of the Climate Disclosure Standards Board (CDSB) in 2017 and 2018. Previously, Simon was Head of Consulting at the Energy Saving Trust, leading on the commercialization of projects related to energy-efficiency policy. In his roles at PwC and Deloitte, he focused on a wide range of sustainability, risk management and non-financial reporting issues, working across multiple countries in Europe, Asia, Africa and Central America in a range of sectors.

Simon was also the author of CDP Global 500 and FTSE 350 reports from 2011 to 2013 and contributed to the development of core methodology, auditing of about 1,500 companies on an annual basis. Simon holds two first class degrees in environmental and climate change science.