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.

UN SG Summit

23 Sep 2014

Game-changing collective commitment to climate change disclosure as matter of fiduciary duty

Leading group of corporations and investors commit to report climate change in mainstream corporate reports as a matter of fiduciary duty.