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.

climate change

Progress on the road to a European Climate Law

The plenary session of the European Parliament has confirmed this week that it is willing to support an ambitious 60% emission reduction target for 2030 as part of the European Climate Law. The decision was made by a narrow margin in European Parliament and negotiations with the Member States will now take place. What does this mean for the EU’s climate ambitions?

CDSB’s Climate Guidance marks the launch of application series

Climate Disclosure Standards Board (CDSB) released the CDSB Framework application guidance for climate-related disclosure (Climate Guidance). The release is the first in a series of guides on nature-related financial disclosure, with Water Guidance to follow early next year.

2020: The disruption and the lasting change

Last week the world’s largest asset manager, BlackRock, announced that it voted against 53 companies worldwide due to lack of progress on climate concerns. CDSB’s Senior Technical Officer, David Astley, warns that the “freshness” of climate reporting phenomenon should not be mistaken for fleetingness.

A happier horizon

At the start of New York Climate Week 2016, CDSB and CDP reflect on the Task Force for Climate related Financial Disclosures and the role of the reporting community in supporting the successful implementation of their recommendations.

Thoughts from our MD – July 2015

Having taken on a 12 month tenure as Managing Director of CDSB in June, unbelievably I find I have been here for a month already. And what a month!