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.

Governance

CDSB is formed of three bodies:

  1. The Board, whose members are drawn from business and environmental organisations, is responsible for CDSB’s governance and strategic direction;
  2. The Technical Working Group, formed of representatives of the major accounting firms and their professional bodies, professional advisors and academics, coordinates CDSB's work programme and development of the CDSB Framework; and
  3. A Secretariat delivers CDSB's day to day activities and supports the Technical Working Group. CDP hosts the global Secretariat on behalf of the Board.