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.

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Corporate Reporting Dialogue launched, responding to calls for alignment in corporate reporting

CDSB responds to market calls for better alignment and reducing burden in corporate reporting.

The Corporate Reporting Dialogue (CRD), introduced by the International Integrated Reporting Council (IIRC), brings together organizations that have significant international influence on the corporate reporting landscape. By working together towards a common goal, participants aim to respond to market calls for better alignment and reduced burden in corporate reporting. Such initiatives are in line with CDSB’s mission of harmonization and we look forward to working with the other members to demonstrate alignment of our work and the importance of CDSB’s work for integrated reporting.

Corporate Reporting Dialogue participants

  • CDP
  • Climate Disclosure Standards Board (CDSB)
  • Financial Accounting Standards Board (FASB)
  • Global Reporting Initiative (GRI)
  • International Accounting Standards Board (IASB)
  • International Integrated Reporting Council (IIRC)
  • International Public Sector Accounting Standards Board (IPSASB) International Organization for Standardization (ISO)
  • Sustainability Accounting Standards Board (SASB)

The CRD was officially launched at the ICGN (International Corporate Governance Network) Annual Conference in Amsterdam.

The organizations participating in the CRD are all involved with the issuing of international standards and frameworks. They share a common interest in Integrated Reporting and in improving the quality and consistency of global corporate reporting to provide increased certainty for businesses and investors alike. The CRD aims to promote greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements, leading to improved efficiency and effectiveness.

The CRD will develop practical ways to bring alignment to the direction, content and ongoing development of reporting frameworks, standards and related requirements. Participants will share information, express a common voice on areas of mutual interest, and as the initiative progresses, will reach out to the broader corporate reporting landscape. The initial deliverable will be to develop a “Corporate Reporting Landscape” highlighting the connectivity of the various reporting frameworks and standards and their relevance to Integrated Reporting.