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.

Reporting policy

CDSB develops a standards-ready Framework for reporting environmental information & natural capital with rigorous due process to ensure it is fit for implementation into mandatory reporting requirements.

EU Non-Financial Reporting Directive

CDSB aims to work closely with the EU Parliament, Council and Member States to make certain that implementation of the Non-Financial Reporting Directive (NFR) across the EU-28 is achieved using international reference points such as the CDSB Framework for reporting environmental information. Find out more...

UK mandatory GHG reporting

Amendments to the Companies Act 2006 now require UK quoted companies to report GHG emissions in their Directors’ Reports. Use the CDSB Climate Change Reporting Framework to comply with the new requirements. Find out more...

Sustainable stock exchanges

As repositories for the rights, rules, mechanisms and systems that shape economic relationships, stock exchanges have a powerful role to play in protecting market actors, creating the conditions for clear disclosure and promoting incentives for the development of sustainable practice. Find out more...

Sustainable Development Goals

The CDSB Framework helps companies address the UN’s Sustainable Development Goals, particularly goal 12.6. Find out more...