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.

Global Reporting Initiative

The CDSB framework provides the supporting architecture to link non-financial disclosure through GRI guidelines and financial information in companies’ mainstream reports.

The Global Reporting Initiative (GRI) is an international independent organisation that helps businesses, governments and other organisations understand and communicate the impact of businesses on critical sustainability issues such as climate change. GRI provides Guidelines that reflect the perspective of a diverse range of stakeholders that are aiming at transparency. 

The CDSB Framework explains how environmental/natural capital information disclosed in a report made using GRI sustainability reporting guidelines can be presented in a mainstream financial report. The Framework provides the supporting architecture to link non-financial and financial information in companies’ mainstream reports. This enables companies and investors to minimise risk and identify opportunities by disclosing and reducing impacts on the environment. By identifying and developing common disclosures, GRI and CDSB aim to increase the efficiency of reporting.

Find out more about CDSB's strategic alliances