Purpose
The mandate and responsibilities of the Committee are to:
- provide expert input and advice on sustainability disclosure standard setting activities, including the identification of priority sustainability disclosure matters for Canadian entities;
- provide a forum to discuss issues relating to Canadian Sustainability Disclosure Standards (CSDSs) and international sustainability disclosure standards;
- monitor and advise the CSSB on international developments, Canadian corporate best practices for sustainability disclosures, and emerging sustainability disclosure topics;
- assist the CSSB in influencing the development of international sustainability disclosure standards, including supporting responses to international sustainability standard-setting projects such as discussion papers or exposure drafts; and
- support post-implementation review of CSDSs.
Committee members are required to review and reflect on the Guiding Principles and Values as documented in the CSSB Strategic Plan and the CSSB Commitment to Indigenous Peoples. This includes the continued work of truth and reconciliation.
Meetings
The frequency of meetings will be determined by the Committee Chair as often as necessary to support the Committee’s mandate. The Committee meetings are not open to the public.
Membership
The Committee consists of:
- a Chair or Co-chairs (CSSB Board member or senior staff member); and
- external members who reflect the broad diversity of backgrounds and experiences in sustainability.