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.

New members join CDSB Technical Working Group

CDSB welcomes several new members to its Technical Working Group.

CDSB looks forward to the input of its new Technical Working Group members’ invaluable and varied expertise in furthering our work and developing our mission. CDSB would like to welcome:

Prof. Carol Adams (Independent)

Prof. Carol Adams’ work is concerned with the role of accounting and reporting in the relationships between business, society and the environment. She is an internationally renowned author in integrated reporting, sustainability reporting, change management and performance management. She serves on a number of Boards and consults, through Integrated Horizons, on corporate reporting strategy and process as well as embedding sustainability into mainstream management and governance processes. Carol has a financial audit background qualifying as a member of the institute of Chartered Accountants of Scotland with KPMG.

Dr Jarlath Molloy (Independent)

Jarlath has dealt with a broad range of climate, environment, sustainability, energy, aviation, corporate reporting, business and communications issues. Until February 2015 Jarlath acted as Technical Manager at the CDSB Secretariat, where he led the expansion of the CDSB Framework from a focus on climate change, to include drivers of deforestation, water and natural capital. Jarlath also coordinated the CDSB Technical Working Group and led on technical projects.

Jarlath is Environmental Affairs Manager at NATS. He has a Masters in Climate Change from the University of East Anglia, a PhD in Engineering from Imperial College London and is a Chartered Phycisist.

Kazuhiko Saito (KPMG Japan)

Kazuhiko joined KPMG in April 2002 and currently acts as President and CEO of KPMG AZSA Sustainability. Apart from managing the company he is directly responsible for sustainability report assurance, verification of greenhouse gas emissions, EHS audit, environmental due diligence and other analytical sustainability advisory services.

Kazuhiko has extensive experience within different industries including Chemicals, Oil & Gas, Mining and Metals, Pharmaceuticals, Transport, Food & Beverages and Diversified Financial Services. He is currently a member of the sustainability assurance working group and the integrated report assurance working group of the Japanese Institute of Certified Public Accountants (JICPA).

Philippe Le Gall (Nestlé)

As Sustainability Systems and Reporting Manager at Nestlé, Philippe oversees the measurement and internal/external reporting of safety, health and environmental sustainability performance globally in Operations. In addition, he also supports the expansion of the company’s reporting and analytical capabilities into other sustainability areas throughout the value chain.

Before joining Nestlé, Philippe spent most of his career in the sustainability consulting industry, first at ERM where he specialized in the design and implementation of EHS and sustainability data management systems and then at First Climate, where he supported clients in the development of their climate neutral strategies. Prior to this sustainability experience, Philippe was IT Manager for a French public administration in South America, and worked as a Research Engineer in the aerospace industry in France. Initially trained as an Aerospace Engineer (France), Philippe also holds a MSc. in Sustainable Development and Environmental Economics (UK).

Rosemary Dunscombe (AECOM)

Rosemary has 9 years’ experience in the finance sector with extensive capability managing financial valuations, scenario modelling and data analysis. Rosemary has recently completed a Masters in Environmental Economics and Policy, focussing on environmental valuation and policy tools, economic modelling, statistical analysis and methods for green accounting. She has subsequently worked on an extensive supply chain risk analysis for innocent drinks, assisting them to identify key risks and opportunities and a corresponding sustainability strategy for their supply chain.

Rosemary has led multiple projects in the finance sector, including valuation modelling and financial reporting work, coordinating a wide range of specialists in multiple countries towards a common goal. She has also presented projects for approval at board level, using various valuation and cost-benefit analysis tools as well as qualitative metrics. As well as having experience in industry, Rosemary also has extensive consulting experience working on international mergers, due diligence and financial audits.