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.

CDP & CDSB Discussion Paper: GHG emissions information – to legislate or not?

According to the Climate Change Act 2008, there must be regulations under S416(4) of the Companies Act 2006 requiring the director's report to contain information about greenhouse gas emissions for activities for which the company is responsible.

This document presents the Carbon Disclosure Project (CDP) and the Climate Disclosure Standards Board (CDSB) recommendations, should the Secretary of State make these regulations. The full report can be read here.