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CSSB

About

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. The CSSB is also a member of the Sustainability Standards Advisory Forum, which supports these mutual objectives.

Watch this video to get a deeper understanding of the CSSB’s role in the adoption of international sustainability standards in Canada.

Our Community

We serve:

  • Society and the natural environment
  • Publicly accountable entities
  • Users of sustainability-related information (e.g., investors, creditors, analysts and bond raters)
  • Governments (federal, provincial, municipal, and Indigenous)
  • Regulators
  • Other interested and affected parties.

Members

Currently, the CSSB has 12 members including our Chair, representing a quorum. In time, the CSSB may expand to as many as 14 members. View current CSSB members.

Our membership consists of a diverse group of members encompassing a broad range of experience. Members are geographically dispersed across Canada.

Meetings

We have frequent meetings throughout the year, both in person and virtually.

Our relationship with CPA Canada

Chartered Professional Accountants of Canada (CPA Canada) currently provides funding, staff, and other resources to support Canada’s standard-setting process.

CPA Canada and the CSSB function at arm’s length from one another. As a result, we carry out our standard-setting operations in an independent manner.

 

This chart describes the relationship between the Boards and Oversight Councils of Financial Reporting and Assurance Standards Canada, and Chartered Professional Accountants of Canada.

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Note: The recent work of the Independent Review Committee on Standard Setting in Canada considered what changes might be appropriate to ensure that the current standard-setting model in Canada is “fit for the future” and continues to serve the public interest. The Committee issued 26 recommendations in March 2023, which aim to ensure the structure and oversight of standard setting continues to have a sustainable funding model, and processes that are effective and responsive to the public interest. Implementation decisions for these recommendations are now underway.