In January 2026, the International Public Sector Accounting Standards Board (IPSASB) published its inaugural sustainability reporting standard, IPSASB Sustainability Reporting Standards (SRS) 1, Climate-related Disclosures (SRS 1). This standard is designed to help governments and public sector entities report climate-related risks and opportunities clearly and consistently, addressing a gap in sustainability-related disclosure.
In 2025, the Canadian Sustainability Standards Board (CSSB) assumed lead responsibility for determining the next steps for sustainability-related disclosure standards for Canada’s public sector. The CSSB has begun planning this work and assessing its implications for Canada. This work will continue in close collaboration with the Public Sector Accounting Standards Board (PSAB).
To help inform next steps, the CSSB is seeking input from Canadian public sector organizations and users of public sector sustainability-related information through the “CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada.” All responses will be kept confidential.
For this survey, “sustainability-related disclosure standards” refers to sustainability-related disclosure standards issued by the CSSB or another recognized standard setter. These standards guide organizations on reporting information about sustainability-related risks and opportunities, including climate-related information. This information helps users of general-purpose financial reports make decisions and assess organizations’ accountability.
Please complete the survey by December 18, 2026.