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.

US

07 Feb 2014

CERES recommends CDSB Framework as solution to cool response to SEC climate change reporting

Investor network concludes that SEC’s commitment to facilitating adequate climate disclosure does not reflect the increasing risks and opportunities posed by climate change for investors.