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.

GHG reporting

31 Jan 2020

Scope 4: do we need a new category of emissions to better address corporate climate action?

CDSB's Technical Working Group member, Jarlath Molloy, investigates whether the progress being made by companies to reduce their greenhouse (GHG) emissions has been overlooked to date and what a solution could be.