IFRS Foundation announces International Sustainability Standards Board, consolidation with CDSB and VRF, and publication of prototype disclosure requirements
Read the detailed summary of the announcement made at COP26 in Glasgow
CDSB welcomes move by IFRS Trustees to continue exploration for a Sustainability Standards Board
Through extensive global stakeholder engagement and 576 comment letters submitted, the IFRS Foundation’s Trustees have seen broad demand for the IFRS Foundation to play a role in creating a globally consistent sustainability reporting landscape.
IOSCO supports global ESG standards setters' efforts to work together towards comprehensive corporate reporting
29th October 2020 – The International Organisation of Securities Commissions has today endorsed efforts by the world’s most widely used ESG standards and the IFRS Foundation to align sustainability reporting globally.
Climate and financial reporting
How can we advance the integration of climate-related matters into financial reporting? CDSB's Technical Manager, Sundip Jadeja, shares insight into the work of the Technical Working Group on Climate Accounting Standards.
Uncharted waters: How can companies use financial accounting standards to deliver on the TCFD’s recommendations?
This paper is designed to drive conversations about how companies can use the accounting standards to deliver on the TCFD recommendations, focusing mainly on IFRS 7 and 9
Why the CDSB Framework doesn't and won't (yet) include Scope 3
Answering the question: Why doesn't the CDSB Reporting Framework require Scope 3 emissions information?