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.

FRC

11 Feb 2021

The UK Financial Reporting Council explores the future of corporate reporting

CDSB supports the FRC’s proposals, stressing several points that are essential to achieving a practical framework for corporate reporting in the UK.