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.

Natural capital

6 characteristics of biodiversity assessment corporates need to know

Climate change is a human-induced phenomenon that has been etched in the 2015 Paris Agreement. Businesses are rolling out a barrage of actions to reduce emissions and conform to climate-risk disclosure regulations. With corporates grappling to meet their net-zero targets, new talk of nature-related risk disclosures, such as biodiversity, may seem overwhelming.

Water risks: why investors care about sustainability

Heatwaves and droughts are some of the effects of climate change that have become evident in recent years. The intensity and frequency of these occurrences has increased. But since these events are not new, it could be years before some people are motivated to address climate change. While the effects of climate change may therefore seem far removed, water-related risks are widespread. Water is arguably the medium through which we feel the effects of climate change most.

Value chain

How to prevent biodiversity loss through value chain tracking

Food production is the primary cause of global biodiversity loss (60-70%). At the same time, approximately one third of the food produced (1.3 billion tonnes) is wasted along the supply chain. Food waste increases pressure on agriculture and therefore drives biodiversity loss. Finding efficient ways to track value chains can reduce food waste.

3 water-related impacts to business you hadn’t thought of

Over 2 billion people live in countries with high water stress levels. Global water use has more than doubled in the last 40 years. Coupled with the effects of climate change, the strain intensifies. Businesses are already experiencing financially-material impacts related to competition of water resources and its associated degradation of ecosystems.

Launch of TNFD highlights pressing need for unified reporting standards

The Climate Disclosure Standards Board (CDSB) is encouraged to see the Taskforce on Nature-related Financial Disclosures (TNFD) achieve significant traction in making nature an area of focus for the business community globally, as the standard setters look to create a unified system for sustainability reporting.

Connecting biodiversity with financial capital

New guidance underway for companies to address biodiversity and land use-related financial reporting. CDSB's Technical Director, Ravi Abeywardana, shares insight into the work.

Are we feeling the shark’s teeth?

Francesca Recanati takes a deep dive into the meaning of water-related financial risks for business and shares insight into CDSB's ongoing work on water-related disclosure.

Can we bring nature back from the brink?

CDSB's Senior Technical Officer, David Astley, looks at the latest report from the UN’s Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES).

Resilience and security – redwood and salmon

Following the International Day for Biological Diversity and World Environment Day, Luke Blower considers the role of resilience and security for society and the natural world.

Business cycle? Think water cycle

What better time for businesses to think about their use of natural capital such as water than today, on World Water Day.