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.

Jackie Cook

06 Jun 2012

Bridging the divide between climate disclosure and investment decisions

In a carbon constrained world, investors are calling for improvement in non-financial disclosure of climate information. Despite these calls, investors are receiving a plethora of information, hindering their decision making.