CSSB

Canadian Sustainability Standards Board

About the CSSB

The Canadian Sustainability Standards Board (CSSB) works to advance the adoption of sustainability disclosure standards in Canada. The CSSB develops Canadian Sustainability Disclosure Standards (CSDSs) that align with the global baseline standards developed by the International Sustainability Standards Board (ISSB), but with modifications to serve the Canadian public interest.

Contact the CSSB

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Read CSSB’s Response Letter to the ISSB’s Exposure Draft on Proposed Amendments to SASB Standards and IFRS S2 Guidance

The CSSB submitted its response letter to the ISSB on proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance, informed by feedback from more than 130 interested and affected parties across Canada. Read the response letter for more details.

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Looking for guidance on adopting a climate-first approach in sustainability reporting?

Explore our resource guide, which provides direction on applying a climate-first approach under Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information, and CSDS 2, Climate-related Disclosures.

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News

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September 18, 2026 News

CSSB Finalizes Membership of Sustainability Technical and Implementation Advisory Committee

The CSSB is pleased to share the inaugural members of its Sustainability Technical and Implementation Advisory Committee. Drawn from diverse sectors and perspectives across Canada, the Committee will provide expert advice on sustainability disclosure standards and their implementation. View the members and learn more about the Committee.

August 20, 2026 Resource, Article

CSSB Response Letter – ISSB Exposure Draft on Proposed Amendments to SASB Standards and IFRS S2 Guidance

August 20, 2026 Article, Resource

Read Our Response Letter: ISSB’s Proposed Amendments to the SASB Standards and IFRS S2 Industry-based Guidance

On March 26, 2026, the International Sustainability Standards Board (ISSB) issued the Exposure Draft, “Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance.” The CSSB invites Canadian feedback on the proposed amendments to inform our response to the ISSB. Learn how to share your views with the CSSB by June 19, 2026. 

Meeting & event summaries

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June 8-9, 2026 CSSB Decision Summary – June 8-9, 2026

The CSSB discussed various topics including, the ISSB’s standard-setting projects on nature-related disclosures and the SASB enhancements. The CSSB approved the appointment of the Chairs of the Sustainability Standards Advisory Committee and the Sustainability Technical and Implementation Advisory Committee. Read the decision summary for full details. 

March 5-6, 2026 CSSB Decision Summary – March 5-6, 2026

The CSSB approved an exposure draft proposing amendments to CSDS 2, Climate-related Disclosures, to correspond with the ISSB’s final amendments to IFRS S2. The Board also approved its 2025-2026 Performance Report, its 2026-2027 Annual Plan, and proposed changes to the Terms of Reference for the Sustainability Standards Advisory Committee and the Sustainability Technical and Implementation Advisory Committee. Read the decision summary for full details.

January 14, 2026 CSSB Decision Summary – January 14, 2026

The CSSB discussed its 2026 Performance Report, its 2026-2027 Annual Plan, and IPSASB’s 2025 Work Program Consultation. The Board reviewed the first draft of an Exposure Draft proposing Amendments to CSDS 2, Climate-related Disclosures, to correspond with the ISSB’s final amendments to IFRS S2. The Board also approved a project plan for their response to the ISSB’s planned amendments to the SASB Standards. Read the decision summary for full details.