This summary of decisions of the Canadian Sustainability Standards Board (CSSB) has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on projects, which might change after further deliberations by the CSSB. For more information, please contact Sustainability Standards staff: [email protected].
The CSSB met virtually to discuss the agenda topics outlined here.
SASB Standards Enhancement Project: Next Steps
The CSSB discussed the proposed strategy to respond to the International Sustainability Standards Board’s (ISSB) next set of proposed amendments to the SASB Standards (Electric Utilities & Power Generators; Agricultural Products; and Meat, Poultry & Dairy). Members asked clarifying questions about the engagement approach, including agricultural sectors, and discussed planned engagement with interested and affected parties.
The CSSB approved a project proposal for next steps on the SASB Standards Enhancement Project.
Canadian Sustainability Disclosure Standard(CSDS) 2 Amendments
The CSSB reviewed the first draft of the Exposure Draft proposing Amendments to CSDS 2, Climate-related Disclosures, to correspond with the ISSB’s final Amendments to Greenhouse Gas Emissions Disclosures in IFRS S2. The Board discussed the contents of the Exposure Draft, expected to be approved by the CSSB in March 2026.
CSSB Engagement Framework
The CSSB received an overview of the CSSB’s 2025 engagement activities and discussed measuring the quality of engagement.
International Public Sector Accounting Standards Board (IPSASB) Work Program Consultation
The CSSB received information on IPSASB’s 2025 Work Program Consultation and the Public Sector Accounting Board’s (PSAB) existing consultation process and activities.
The CSSB will receive an update from PSAB about key themes related to IPSASB’s Work Plan Consultation in March 2026.
Draft 2026 Performance Report
The CSSB reviewed the draft 2026 performance report and discussed notable key pervasive risks impacting F26 planned activities.
Draft 2026-2027 Annual Plan
The CSSB reviewed the draft 2027 annual plan and discussed capacity analysis and resource allocations.