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.

Diva Shah

With an interest in sustainability, Diva pursued a business pathway that focused on corporate sustainability reporting and the relationship between economics and sustainability. She is keen to apply what she has learnt at university while interning at CDSB. Originally from Kenya, Diva aims to go back and contribute to the sustainable development agenda within the country. Diva has a degree in Sustainability and Environmental Management from the University of Leeds which is accredited with the Institute of Environmental Management and Assessment.