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.

Standards

29 Sep 2020

Beyond harmonisation: Building a non-financial reporting community of practice

Dr Tim Kasim, member of the CDSB Technical Working Group, discusses harmonisation as an opportunity for creating a community of practice which transcends institutional boundaries, and offers some insight for harnessing tensions into a productive friction in a community of practice.

22 Mar 2013

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.