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Canadian Sustainability Disclosure Standards
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Consultation Papers
CSSB Consultation Paper – Proposed Criteria for Modification Framework
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Exposure Drafts
CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information
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CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures
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Closed for Comment
Exposure Drafts
ISSB Exposure Draft, “IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information”
Read the comment letter
ISSB Exposure Draft, “IFRS S2 Climate-related Disclosures”
Read the comment letter