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.

Paragraph 47

UNEP (2013) Frequently Asked Questions on Corporate Sustainability Reporting

07 Nov 2013

CDSB and UNEP launch report on corporate sustainability reporting

Report supports governments interested in the corporate sustainability reporting agenda by providing answers to key questions.

24 May 2013

CDSB collaborating with Group of Friends of Paragraph 47

The Secretariat of the Group of Friends of Paragraph 47, a consortium of governments supporting sustainability reporting, released a draft Frequently Asked Questions document on Corporate Sustainability Reporting for comments, prepared in collaboration with CDSB. The public consultation ends June 7 2013.