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.

Germany Carbon Reporting

09 Sep 2013

Investigating unified reporting system in Germany to achieve climate neutrality by 2050

In October 2009 the European Commission set the objective for the EU and industrialized countries to reduce their greenhouse gas (GHG) emissions by 80-95% by 2050 compared to levels in 1990. Germany set a higher goal, planning to completely decarbonize its national economy by 2050.