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.

Terms and Conditions

These provisions set out our requirements for usage of our website cdsb.net (our site), whether as a guest or a registered user. Please read these terms of use  before you start to use the site. By  using our site you acknowledge that you accept these terms of use and agree to comply with them.  If you do not agree to these terms, you will not be able to use our site.

Information about us

www.cdsb.net is a site operated by Climate Disclosure Standards Board (CDSB),  and is part of CDP Worldwide, registered charity number 1122330, a company limited by guarantee and registered in England and Wales under company no. 05013650 and registered office at Level 3, 71 Queen Victoria Street, London EC4V 4AY, United Kingdom.

CDP Worldwide is regulated by the Charity Commission for England and Wales.

Accessing our site

Access to our site is permitted at our sole discretion and we reserve the right to withdraw or amend the services we provide on our site without notice (see below). We will not be liable to you for any reason our site is unavailable.

From time to time, we may allow access to other parts of our site or our entire site to users who have registered with us. 

When using our site, you must comply with the provisions of our Acceptable Use Policy, see below.

You are responsible for arranging access to our site and responsible for ensuring that there is no unauthorised use of it.

Intellectual property rights

We are the owner or the licensee of all intellectual property rights for our site, and the material published on our site. Those works are protected by copyright laws and treaties around the world and our rights are reserved.

You may retrieve and view content from our site,  store for research, commercial or non-commercial  use, provided that wherever you cite any material you credit “Climate Disclosure Standards Board” as the source. You may also use material from our site in editorial content, provided that you credit “Climate Disclosure Standards Board” as the source. You must not use any illustrations, photographs, video or audio sequences or any graphics separately from any accompanying text without prior written permission from CDSB.

Our status (and that of any identified contributors) as the authors of reports or blogs on our site must be acknowledged in any use of our materials.

You must not, without our prior written consent, use any part of the materials on our site:

  1. for commercial purposes without obtaining a license to do so from us or our licensors;
  2. in a tradable index or investment product;
  3. in a subscription or fee-based database service; or
  4. to be re-published, packaged or resold for commercial purposes.

If you print off, copy or download any part of our site in breach of these terms, your right to use our site will cease immediately and you must at our request, return or destroy any copies of the materials obtained.

If you wish to use any materials from our site in any way not expressly permitted in these terms  please contact .

Reliance on information posted

The content of our site is provided for general information only. It is not intended to amount to advice on which you should rely.

You  should seek professional or specialist advice before taking or refraining from any action on the basis of the content of our site.

We disclaim all liability and responsibility arising from any reliance placed on such materials by any visitor to our site, or by anyone who may be informed of its contents.

Our site changes regularly

We aim to update our site regularly and may change the content at any time, to suspend access or close it indefinitely. Any of the material on our site may be out of date at any given time, and we are under no obligation to update such material.

Our liability

We accept no responsibility for material displayed on our site and give no guarantees, conditions or warranties as to its contents. To the extent permitted by law, we and third parties connected to us are expressly excluded:

  1. All conditions, warranties and other terms which might otherwise be implied by law.
  2. All and any liability for any direct or indirect or consequential loss or damage or cost arising out of or in connection with this site or its use or any materials posted on it however so caused.

This does not affect our liability for death or personal injury arising from our negligence, nor our liability for fraud or fraudulent misrepresentation nor any other liability which cannot be excluded or limited under law.

Information about you and visits to our site

Access to some parts of our site require you to register to use them, you must provide accurate and complete registration information. You must inform us of any changes to any personal data that we hold about you. We process information provided by you in accordance with Data Protection requirements and our Privacy Policy.

Uploading material to our site

Whenever you use a feature that allows you to upload material to our site, or to make contact with other users of our site, you must comply with the content standards set out in our Acceptable Use Policy (see below). By uploading, you confirm that your material complies with these standards and accept responsibility for any loss or damage caused to us as a consequence.

We will not be responsible, or liable to any third party, for the content or accuracy of any materials posted by you or any other user of our site.

We have the right to remove any material or posting you upload if, in our opinion, such material does not comply with the content standards set out in our Acceptable Use Policy (see below). 

Any material you upload on our site will be considered non-confidential and non-proprietory. You grant us a limited licence to use, store and copy that content and distribute and make it available to third parties.  

Viruses, hacking and other offences

You must not damage, interfere with or disrupt access to our site, or do anything which might interrupt or impair its functionality. You must not misuse our site by  introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful. You must not attempt to gain unauthorized access to our site, the server on which our site is stored or any server, computer or database connected to our site. You must not attack our site via a denial-of-service attack or a distributed denial-of service attack.

By breaching this provision, you may commit a criminal offence under the Computer Misuse Act 1990. We will report any such potential breach to the relevant law enforcement authorities and we will co-operate with those authorities as required. In the event of such a breach, your right to use our site will cease immediately.

We do not guarantee that our site will be secure and free from bugs or viruses. 

We will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material due to your use of our site or to your downloading of any material posted on it, or on any website linked to it.

Linking to our site

You may access our site, provided you do so in a way that is fair and legal and does not damage our reputation or take advantage of it, but you must not establish a link in such a way as to suggest any form of association, approval or endorsement on our part where none exists.

Our site must not be framed on any other site. We reserve the right to withdraw linking permission without notice. The website from which you are linking must comply in all respects with the content standards set out in our Acceptable Use Policy (see below).

If you wish to make any use of material on our site other than that set out above, please address your request to

We reserve the right to withdraw linking permission without notice.

Links from our site

Where our site contains links to other sites and resources provided by third parties, these links are provided for your information only. We have no control over the contents of those sites or resources and accept no responsibility for them or for any loss or damage that may arise from your use of them.

Jurisdiction and applicable law

The English courts will have exclusive jurisdiction over any proceeding arising out of or in connection with these terms and conditions (see above).

We reserve the right to bring proceedings against you for breach of these terms and conditions in your country of residence or any other relevant country.

These terms and conditions and any dispute or claim arising out of or in connection with them or their subject matter or formation (including non-contractual disputes or claims) shall be governed by and construed in accordance with the law of England and Wales.

Your concerns

If you have any concerns about material which appears on our site, please contact .

Acceptable Use Policy

This Acceptable Use Policy (the “Policy”) sets out the terms between you and us under which you may access our website www.cdsb.net (our site). This Policy applies to all users and visitors to our site.

Your use of our site means that you accept, and agree to abide by this Policy and our Terms and Conditions (see above).

 Prohibited Uses

You may use our site only for lawful purposes. You may not use our site:

(a) in any way that breaches any applicable local, national or international law or regulation;

(b) in any way that is unlawful or fraudulent, or has any unlawful or fraudulent purpose or effect;

(c) for the purpose of harming or attempting to harm minors in any way;

(d) to send, knowingly receive, upload, download, use or re-use any material which does not comply with our content standards set out below;

(e) to transmit, or procure the sending of, any unsolicited or unauthorized advertising or promotional material or any other form of similar solicitation (spam); or

(f) to knowingly transmit any data, send or upload any material that contains viruses, Trojan horses, worms, time-bombs, keystroke loggers, spyware, adware or any other harmful programs or similar computer code designed to adversely affect the operation of any computer software or hardware.

You also agree:

(a) not to reproduce, duplicate, copy or re-sell any part of our site in contravention of the provisions of our website use Terms and Conditions (see above) and

(b) not to access without authority, interfere with, damage or disrupt:

(i) any part of our site;

(ii) any equipment or network on which our site is stored;

(iii) any software used in the provision of our site; or

(iv) any equipment or network or software owned or used by any third party.

Interactive services

We may from time to time provide interactive services on our site, including comment sections:

Where we do provide any interactive service, we will provide information to you about the kind of service offered, if it is moderated and what form of moderation is used (including whether it is human or technical).

We will do our best to remove any material which we deem offending upon being notified. We are under no obligation to oversee, monitor or moderate any interactive service we provide on our site, and we exclude our liability for any loss or damage arising from the use of any interactive service by a user in contravention of this Policy whether the service is moderated or not.

Please contact   if you have any queries.

Content standards

These content standards apply to any and all material which you contribute to our site (contributions), and to any interactive services associated with it.

You must comply with the spirit of the following standards as well as its terms. The standards apply to each part of any contribution as well as to its whole.

Contributions must:

(a) be accurate (where they state facts);

(b) be genuinely held (where they state opinions); and

(c) comply with applicable law in the UK and in any country from which they are posted.

Suspension and termination

We will determine, in our discretion, whether there has been a breach of this Acceptable Use Policy through your use of our site. When a breach of this policy has occurred, we may take such action as we deem appropriate.

Failure to comply with this Acceptable Use Policy may constitute a material breach of the terms of website use and these terms and conditions upon which you are permitted to use our site, and may result in us taking the following actions:

(a) withdrawal of your right to use our site and remove any material or posting uploaded;

(b) notify you of the consequences of the breach;

(c) take legal proceedings against you for any loss or damage caused to arising from the breach;

(d) reserve our right to take whatever legal action we deem appropriate.

Changes to the Acceptable Use Policy

We are at liberty to change this Policy at our discretion. Please check this page from time to time for any changes made here or elsewhere on our site to continue to use our services.