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Due Process

The CSSB Standard-setting Due Process Manual sets out the due process that the Canadian Sustainability Standards Board (CSSB) follows in setting Canadian Sustainability Disclosure Standards (CSDSs). The CSSB’s due process is built on its Terms of Reference and Statement of Operating Procedures, and is based on the following principles:

  • Transparency: Conducting its standard-setting process in a transparent manner.
  • Consultation: Considering the perspectives of interested and affected parties.
  • Accountability: Analyzing the potential effects of its proposals on interested and affected parties and explaining the rationale for the CSSB’s decisions when developing or changing a standard.