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 Framework

CDSB has developed a framework for reporting environmental and climate change information in mainstream corporate reports, such as the annual report or the Form 10-K.

The CDSB Framework for reporting environmental and climate change information builds on the original Climate Change Reporting Framework Edition 1.1.

To disclose environmental and natural capital information and to deliver on the TCFD recommendations, use the CDSB Framework for reporting environmental and climate change information.

CDSB Framework at a glance

  • 374 companies across 32 countries are currently using the CDSB Frameworks
  • With companies across 10 sectors using the frameworks, our approach provides consistency and comparability for investors and other stakeholders
  • Our Frameworks are currently referenced in  7 stock exchanges across the world, covering all continents