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.

ESG

Covid inequalities highlight the pressing need for social reporting

The lasting impact of the Covid-19 pandemic on our personal lives is evident. Beginning with the loss of loved ones and extending to how we work, shop, and socialise. But what will the impact be to our societies and economies in the long run? The truth is that the long-term ramifications are far from clear.

A Debate At The Oxford Union: Should FASB And IASB Set Standards For Nonfinancial Information?

On December 11, 2018, a debate will be held at the Oxford Union regarding the “Motion: This House believes that corporate sustainability reporting should be mandated, and standardised by FASB and IASB, for it to be most useful for investors.” It will be chaired by Lady Lynn Forester de Rothschild. In proposition are Paul Druckman, Ian Mackintosh, Sir Callum McCarthy, and Anne Simpson. In opposition are Jonathan Bailey, Bob Herz, Harvey Pitt, and Tom Quaadman. The debate is free and open to the public as space permits.

Leading corporate reporting bodies launch two-year project for better alignment

Major international corporate reporting standard setters and framework providers have today announced a ground-breaking new two-year project focused on driving better alignment in the corporate reporting landscape, to make it easier for companies to prepare effective and coherent disclosures that meet the information needs of capital markets and society.

Business cycle? Think water cycle

What better time for businesses to think about their use of natural capital such as water than today, on World Water Day.