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.

Commit to implement the recommendations of the Task Force on Climate-related Financial Disclosures

By committing to disclosing climate-related financial information following the recommendations of the Task Force on Climate-related Financial Disclosures, companies will be at the forefront of the climate finance agenda.

Commit to implement the recommendations of the Task Force on Climate-related Financial Disclosures

Climate change poses serious risks to the global economy. Nonetheless, investors and financial markets lack clear information about which companies or assets are most exposed to this issue and which are best prepared to take action. To address this issue, the Task Force on Climate-related Financial Disclosures (TCFD) has published recommendations for reporting climate-related financial information in mainstream reports (annual financial filings).

As Michael Bloomberg, chairman on the TCFD highlighted in his introduction to the recommendations report, “without effective disclosure of these risks, the financial impacts of climate change may not be correctly priced – and as the costs eventually become clearer, the potential for rapid adjustments could have destabilizing effects on markets.”

Companies, investors and financial organizations globally are encouraged to implement the recommendations to allow a more efficient allocation of capital, improve the dialogue among all financial players and support a smooth and rapid transition to a low-carbon economy.

These recommendations are particularly important as countries move forward on the implementation of the Paris Agreement. The private sector is called upon to play an increasingly important role in closing the "climate finance gap" – the issue of shifting trillions towards sustainable infrastructure and green finance – to ensure a fair transition to a low-carbon world is adequately financed.

By committing to disclosing climate-related financial information following the recommendations of the Task Force on Climate-related Financial Disclosures, companies will be at the forefront of the climate finance agenda.

Read the commitment

How companies can engage in this initiative:

To make this commitment, companies will be requested to:

Resources

The business case

Good for business

Delivering on the recommendations helps companies become more resilient to the physical and transitional risks associated with climate change. Companies investing in the assessment and understanding of climate-related risks and opportunities will be able to make better decisions for their future business, and support the fair and orderly market transition to a low-carbon economy.

Increase transparency

Improved disclosure and better quality reporting of the financial risks and opportunities that climate change creates will benefit companies’ relations with investors, stakeholders and the wider public.

Signal commitment

By signing the commitment, these organizations are sending a clear signal that they recognize the economic opportunities that a new low-carbon economy creates, and that they have a business vision which incorporates the management of long-term climate risks.

Share your experience and receive support

You will be part of a forward-thinking group of companies looking to implement the recommendations for the first time. Being part of such a group will help you share your experience and learn from others.

Companies who make the commitment will be supported by CDSB and other expert organizations in their implementation process. As a non-profit consortium with 10 years of experience of climate change reporting in mainstream filings, CDSB can provide you with the tools to deliver on the commitment and overcome the barriers that you might find on this journey.

Sign up to the commitment