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.

Launch of new guidance: How to use the CDSB Framework for climate-related disclosure?

In response to continued demand for more practical guidance on how to report climate-related information useful to investors, the Climate Disclosure Standards Board is launching an application guidance for climate-related disclosures.

Date: 29 July 
Time: this event will be held twice to accommodate multiple time zones.  
Register: 08:00 BST / 09:00 CEST / 16:00 JST / 19:00 NZT; or 16:00 BST / 17:00 CEST / 11:00 ET  

Download the guidance:

Print version | Online version

Climate action failure is listed as the risk with the greatest potential for global impact and second in terms of likelihood in the World Economic Forum’s 2020 Global Risk Report.

Despite the urgency, companies are still struggling to provide consistent, comparable and decision-useful information on climate-related matters in the mainstream reports. For example, CDSB’s recent review of the largest European companies shows that 78% is not adequately reporting environmental and climate-related risks despite EU guidelines.   

The policy response to climate change is developing rapidly and seeks to mainstream mandatory disclosure of climate-related governance, management and strategy, risks and opportunities, and outlooks. It is therefore more important than ever that your business is prepared.

The CDSB Framework application guidance for climate-related disclosure has been produced to assist companies in the disclosure of material climate-related information in the mainstream report. It is designed to complement the CDSB Framework and other global frameworks, codes and recommendations.  

By attending this event you will gain a deeper understanding of:  

  • Key characteristics of climate change that are important for companies to properly comprehend and consider; 
  • Resources for preparing effective climate disclosures;  
  • Checklists and tips for disclosing decision-useful information in the mainstream report; and 
  • Examples of good practice. 

Who should attend:  

  • Companies reporting or looking to start reporting on climate-related matters: financial and sustainability teams, annual report preparers, auditors, consultants, and other parties involved in sustainability and climate-related issues; 
  • Those familiar with reporting in line with the CDSB Framework, TCFD, SASB, GRI, CDP, GHG Protocol, or similar aligned global standards, frameworks, recommendations, and metrics, and; 
  • Those who are closely following the latest developments in climate-related disclosure or looking to strengthen their knowledge of the climate-related reporting landscape.  

We look forward to welcoming you at the launch event. 

With the contribution of the LIFE Programme of the European Union. The content of this page is the sole responsibility of the author and can under no circumstances be regarded as reflecting the position of the European Union.
       This publication is funded in part by the Gordon and Betty Moore Foundation.