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.

UK reporting

04 Jun 2018

CDSB statement on the UK Environmental Audit Committee’s report

Today the UK Environmental Audit Committee released its latest report “Greening finance: embedding sustainability in financial decision making”, as a result of its Green Finance Inquiry into climate change reporting regulation.

19 Nov 2013

CDSB launches guidance to help comply with UK greenhouse gas reporting requirements

CDSB has launched new guidance aimed at UK quoted companies disclosing their Greenhouse Gas emissions (GHG) to comply with recent amendments to the UK Companies Act 2006 (Strategic Report and Directors’ Report).