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.

Japan

Japan and Korea companies trial CDSB’s Framework

Businesses in Japan and Korea are working on enhancing their investor relations with the help of CDSB’s Framework. CDSB has released two reports based on the Japanese and Korean experience and context of corporate non-financial reporting.