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.


By working together, CDP and CDSB offer a complete system for climate disclosure and elements of environmental and natural capital disclosure.

CDSB and CDP (formerly the Carbon Disclosure Project) work together to provide a complete, reliable and verified system for climate disclosure. Companies and investors can disclose climate change and elements of environmental information through the CDP platform, which provides the structure for data collection and the content for reporting. Through its reporting framework, CDSB provides the guidance to communicate that content in mainstream reports, which helps companies inform their investors and stakeholders, while providing regulators with a comprehensive set of information.

Since CDSB’s inception in 2007, CDP has been providing its global secretariat, leading the strategy delivery and managing the day-to-day work programme on behalf of the consortium of business and environment NGOs that make up the Board.

CDP is also represented on CDSB’s Board and its Technical Working Group. 

Find out more about CDSB's strategic alliances