Land Acknowledgement
The Canadian Sustainability Standards Board (CSSB) acknowledges that our work is being developed on the lands of First Nations, Métis and Inuit (“Indigenous”) Peoples across Canada, whose enduring relationship with the earth, water, and air has spanned tens of thousands of years.
We recognize the inherent rights and contributions of Indigenous Peoples in protecting and sustaining these lands and waters to date, and for generations to come. We recognize and respect the significance of both treaty and unceded lands, and we honour the diverse knowledges, cultures, governance structures, and histories of Indigenous Peoples across Canada.
The CSSB acknowledges that advancing reconciliation is fundamental to the work of Canadian sustainability standard setting and we commit to ongoing learning, meaningful engagement, and partnership with Indigenous Peoples as we serve the public interest by setting and maintaining high-quality sustainability disclosure standards in Canada.
We invite all interested and affected parties to reflect on their own relationship with the land and Indigenous Peoples, and to consider how their work can contribute to the ongoing journey of reconciliation and sustainability.
Our Mission
The CSSB’s mission is to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of international sustainability disclosure standards. :
Our Strategy
The 2025-2028 Strategic Plan outlines our three strategic priorities and how we plan to achieve them.
Emerging issues
The CSSB operates in a rapidly evolving and complex environment that requires agility and responsiveness to domestic and international market developments through planned activities. We continually monitor emerging issues, risks, and opportunities to ensure our work remains fit for purpose. We regularly identify, assess, and act on emerging issues.
From time to time, emerging issues may warrant changes to our annual plans and strategic plan.
The 2026-2027 Annual Plan is effective April 1, 2026, to March 31, 2027. This is the second annual plan under our 2025-2028 Strategic Plan.
Our priorities and planned activities
Priority A – Establishing the CSSB as the reference source of Canadian sustainability disclosure standards and supporting implementation of these standards
- Develop an enhanced targeted outreach strategy and communications plan to raise awareness of Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information, and CSDS 2, Climate-related Disclosures, and encourage adoption of these standards in Canada.
- Establish two external committees to help the CSSB stay informed of emerging issues, interoperability matters, and other preparer-related challenges arising when implementing and applying CSDSs.
- Explore additional opportunities to increase connectivity with other Canadian and international standard setters.
- Assess and develop next steps for addressing the need for public sector sustainability disclosure standards in Canada.
Priority B – Including Indigenous Peoples in sustainability disclosure standard setting
- Continue education program for the CSSB on the importance of Indigenous Peoples’ participation in sustainability standard setting.
- Continue to advance the foundational work to include Indigenous Peoples’ voices in sustainability standard setting.
- Undertake foundational research to inform and develop a multi-year work plan to address Indigenous rights-related sustainability disclosures.
- Advocate for including Indigenous voices, rights, and interests in decision making at the international level of sustainability standard setting.
Priority C – Contributing to the development of international sustainability disclosure standards
- Continue to participate on international standard-setting forums to provide Canadian perspectives in international sustainability standard setting.
- Build working relationships with sustainability standard setters around the globe.
- Monitor the progress and activity of international standard setters and respond to documents for comment, where appropriate.
- Facilitate and participate in International Sustainability Standard Board (ISSB)–led research projects, where opportunities exist.
- Engage with interested and affected parties and respond to all documents for comments expected to be issued by the ISSB, including:
- proposed SASB Standards Enhancements (Phase 2) exposure draft; and
- proposed nature-related standards or guidance
Due process and governance
The CSSB’s annual plan will be carried out in accordance with its Due Process Manual and Terms of Reference, which include key activities such as:
- providing the Reporting and Assurance Standards Oversight Council with periodic progress updates;
- demonstrating our compliance with due process;
- providing updates on key decisions made at meetings; and
- publishing the annual plan and annual report.