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.

responsible investment

17 Sep 2020

CDSB welcomes call from global investor groups to reflect climate-related risks in financial reporting

CDSB welcomes letter by investors calling for climate-related risks to be considered a material factor.

29 Apr 2015

Asia’s investor network pledges support for global statement on fiduciary duty and climate change disclosure

ASrIA becomes the newest signatory to the Statement on fiduciary duty & climate change disclosure, a commitment to make use of climate change-related information as a matter of fiduciary duty.