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.

Australian Securities Exchang

15 Nov 2013

ASX corporate governance principles must ensure consistency and materiality of information

CDSB and CDP support ASX's objectives to encourage environmental and social disclosure, but proposes amendments to achieve intended outcome.