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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 (CSDS) that align with the global baseline standards developed by the International Sustainability Standards Board (ISSB) – but with modifications to serve the Canadian public interest.

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Contact the CSSB

Lisa French
Vice-President, Sustainability Standards,
Financial Reporting & Assurance Standards Canada
647-264-8325
[email protected]

Media Release – Canadian Sustainability Standards Board Announces First Canadian Sustainability Disclosure Standards for Public Consultation

Canada’s first proposed Canadian Sustainability Disclosure Standards (CSDS) are out for public comment until June 10, 2024. Exposure Drafts on CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information, and CSDS 2, Climate-related Disclosures align with the 2023-released IFRS S1 and S2 global baselines, with modifications introduced to align with Canadian-specific needs. Also out for comment is a paper discussing how the CSSB proposes to introduce changes, if required, to IFRS Sustainability Disclosure Standards for use in Canada. The Board will be offering a variety of ways to take part in the consultation, ensuring a wide range of perspectives are considered before finalizing the proposals.

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Meeting & event summaries

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November 30, 2023 CSSB Decision Summary – July to November 2023

The CSSB held its initial meetings from July to November 2023. It focused on setting up operations and advancing the adoption of sustainability disclosure standards in Canada – developing the first Canadian Sustainability Disclosure Standards to be released for public comment in March 2024.

News

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April 1, 2024 News
Canada’s Reporting and Assurance Oversight Councils Announce Transition to Single Oversight Council for Streamlined Standard Setting

Canada’s reporting and assurance oversight councils are pleased to announce the establishment of the Reporting & Assurance Standards Oversight Council (the Oversight Council), an important step towards enhancing standard-setting efficiency and connectivity in Canada.   

March 13, 2024 News, Document for Comment
CSSB Consultation Paper – Proposed Criteria for Modification Framework

The Canadian Sustainability Standards Board (CSSB) Consultation Paper, Proposed Criteria for Modification Framework, is now open for comment. The Paper sets out how the Board proposes to introduce changes, if required, to IFRS Sustainability Disclosure Standards for use in Canada. Submit your comments to the CSSB by June 10, 2024

March 13, 2024 Document for Comment, News
CSSB Exposure Draft - Canadian Sustainability Disclosure Standard (CSDS) 1: General Requirements for Disclosure of Sustainability-related Financial Information

The Canadian Sustainability Standards Board (CSSB) wants your feedback on its Exposure Draft, CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information. Read our Exposure Draft and submit your comments to have your say in the adoption of sustainability disclosure standards in Canada. We welcome feedback until June 10, 2024.