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.

Joint CDP/CDSB consultation response on forthcoming UK GHG mandate

Joint CDP/CDSB consultation response to the proposed amendments to the Companies Act 2006.

Download the joint response here.

Among others, the response addresses:

  • When the regulation should come into effect;
  • Guidance on how to report GHG emissions;
  • Organisational boundaries;
  • Narrative reporting;
  • Verification;
  • Methodology used to calculate GHG emissions;
  • Reporting of emissions from activities subject to other reporting regulations;
  • Carbon intensity ratios; and
  • The first reporting year.