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.

CDSB's response to the UK government's commitment to greenhouse gas reporting

CDSB has responded to the UK Government's on mandatory disclosure of greenhouse gas emissions.

We strongly support the UK Government’s announcement that the UK will introduce regulations for all quoted companies to report their GHG emissions. Quoted companies have already had over a decade of experience of reporting to CDP.  CDSB, a special project of CDP, has been supported by DEFRA and the accounting profession globally to produce a Climate Change Reporting Framework designed for compliance with statutory climate change reporting requirements, reflecting accepted market practice on GHG emissions reporting. We encourage the UK Government to adopt CDSB’s Climate Change Reporting Framework as the standard for compliance with UK climate change reporting requirements. 

CDSB’s Managing Director, Mardi McBrien said “CDSB congratulates the leadership shown by the Deputy Prime Minister’s announcement. CDSB has been  working to develop its Climate Change Reporting Framework for five years in anticipation of the introduction of mandatory climate change-related reporting. We look forward to sharing our expertise with the Government as they prepare the forth coming regulations.”