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.

Lois Guthrie

Director, Redefining Value
World Business Council for Sustainable Developmen (WBCSD)

Chair of the Technical Working Group
Climate Disclosure Standards Board

As Technical Working Group Chair, Lois is an observer on the Board.

Lois has led the development CDSB’s Technical Work Program including the frameworks for reporting climate change-related and environmental information in mainstream annual reports. Lois also serves on the ACCA’s Global Forum on Sustainability and a member of Carbon Tracker’s Advisory Board. Previously, Lois was Technical Director of the Group Tax Department in Zurich Financial Services, Technical Director to the International Integrated Reporting Council (IIRC) and was part of the development of its integrated reporting framework and Technical Director where she was the author of the first CDP questionnaire.