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.

Corporate Reporting Dialogue

The Corporate Reporting Dialogue (CRD), introduced by the International Integrated Reporting Council (IIRC), brings together organizations that have significant international influence on the corporate reporting landscape.

By working together towards a common goal, participants aim to respond to market calls for better alignment and reduced burden in corporate reporting. 

The Corporate Reporting Dialogue consists of:

The organizations participating in the Dialogue are all involved with the issuing of international standards and frameworks. They share a common interest in Integrated Reporting and in improving the quality and consistency of global corporate reporting to provide increased certainty for businesses and investors alike. The CRD aims to promote greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements, leading to improved efficiency and effectiveness.

The Dialogue will develop practical ways to bring alignment to the direction, content and ongoing development of reporting frameworks, standards and related requirements. Participants will share information, express a common voice on areas of mutual interest, and as the initiative progresses, will reach out to the broader corporate reporting landscape.

Find out more about the Corporate Reporting Dialogue.


Find out more about CDSB's strategic alliances