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.

Low Carbon

Steve Priddy, LSBF

Accounting for a zero carbon economy

With the emergence of a low carbon future , there is a greater overriding need for a standard way of accounting for GHG emissions.