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.

CSRD

21 Apr 2021

CDSB supports EU’s ambition to review the corporate reporting rules and suggests improvements to meet Green Deal objectives

CDSB welcomes the much-awaited publication of the Corporate Sustainability Reporting Directive (CSRD). The suggested changes presented by the European Commission represent a solid foundation to start discussions, but some improvements are needed.