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.

communication

04 Dec 2013

Integrating climate change information into mainstream corporate reports - Americas focus

New environmental regulations are being discussed in North and South America and there are broader moves towards integrating non-financial with financial reporting for investors and other stakeholders.