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.

April newsletter: how to prepare for the TCFD recommendations

CDSB's newsletter rounds up the key updates from our network and our most recent work

Checklist: how to prepare for the TCFD Recommendations

What can companies do to start preparing for the upcoming TCFD recommendations? From integrating climate change into governance processes to getting feedback from investors and stakeholders, here are the ten things you can start acting on now to get ahead of the pack and prepare for the new reporting cycle.

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Defining “Material” Climate Risks

Companies know that climate change is relevant to their businesses. If they don’t address it in corporate reports, however, it’s because corporate leaders don’t believe climate change is material to their business.

In this article Lois Guthrie and Dr. Robert Eccles explore the approach to materiality presented by the Task Force in the recommendations report and make some suggestions before the final release.

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Breakfast Briefing: Non-Financial Reporting Directive

With the transposition of the EU Non-Financial Reporting Directive introduced in the UK, there is a lack of clarity surrounding sustainability legislation and the challenges it poses.

Join Carbon Credentials, guest speakers and sustainability and corporate disclosure professionals on 26 April in London for this breakfast briefing, to explore the scope and impact of the Non-Financial Reporting Directive on businesses and employees.

Find out more here

Media coverage

- Reporting on climate risks on the bottom line, Compliance Week

- ESG, the markets’ winning formula (Italian), Il Sole 24 Ore

- A rapidly changing and uncertain world, the FSB TCFD and the challenges for the accounting profession, The Accountant