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.

Emissions Trading Scheme

25 Oct 2013

Rise of the green dragon: implications of carbon reporting in China

China’s plans for a nationwide carbon trading scheme will increasingly require Chinese companies to report their carbon emissions.

02 May 2013

CDSB and IETA call for clarification of EU ETS accounting rules

2 May 2013 - CDSB, IETA and international academics called for clarification of financial accounting rules for emissions trading and offer to provide practical support.