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.

ESMA

A consistent approach to climate risk disclosure

In the wake of the Paris climate agreement, ClientEarth, along with partners, has written to a European financial authority urging it to promote climate risk disclosures from fossil fuel companies across the EU.