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.

Framework consultation responses

This page lists the complete set of responses to the CDSB consultation, including those to the Framework consultation draft, proposals for reporting on carbon asset stranding risks and proposals for boundary setting in mainstream reports.

Consultation summary report

A summary report has been prepared, which highlights the major issues and outcomes from the consultation process. Download it here.

Comments on Framework consultation draft

The complete set of answers to the consultation questions are available here.

The set of comments from responders using the online platform are available here, from the following:

  • CDP
  • CLIMsystems
  • Global Reporting Initiative
  • Global Safety, Environmental and Waste Consultants
  • KPMG Germany
  • Meserve, Mumper & Hughes LLP
  • Mirova
  • Natura Cosmetics
  • Norges Bank Investment Management
  • Pacific Institute
  • SASB
  • SGS
  • Standard Life Investments
  • The Climate Registry
  • The Parthenon Group
  • World Business Council on Sustainable Development    

Individual comments from responders' offline submissions are available below:

Comments on carbon asset stranding risks discussion paper

The complete set of comments from responders using the online platform are available here, from the following: 

  • Bruce Everett
  • CDP
  • Environment Agency Austria
  • Global Safety, Environmental and Waste Consultants

Individual comments from responders' offline submissions are available below from:

Comments on boundary setting in mainstream reports discussion paper

The set of comments from responders using the online platform are available here from the following:

  • CRS
  • SustChange
  • The Climate Registry
  • The Dow Chemical Company
  • Umweltbundesamt (Austria)

Individual comments from responders' offline submissions are available below from: