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Canadian Sustainability Disclosure Standards

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The CSSB's Commitment to Indigenous Peoples

The CSSB recognizes that advancing reconciliation with First Nation, Métis and Inuit Peoples in Canada is fundamental to the work of Canadian standard-setting for sustainability-related financial disclosures. Learn about the Board's commitment to reconciliation and collaboration with Indigenous Peoples across the country.

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CPA Canada Handbook

The CPA Canada Handbook – Sustainability contains all the Canadian Sustainability Disclosure Standards, developed by the CSSB.

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News

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August 20, 2026 Article, Resource
Read Our Response Letter: Indigenous Engagement on Proposed Amendments to the SASB Standards and Consequential Amendments to IFRS S2 Industry-based Guidance

On March 26, 2026, the International Sustainability Standards Board issued the Exposure Draft, “Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance.” The Canadian Sustainability Standards Board invites First Nations, Métis, and Inuit Peoples to provide feedback on the proposed amendments, including the Indigenous Rights and Community Relations disclosure metric, to inform our response to the ISSB. Learn how to share your views by June 19, 2026.

August 20, 2026 Resource, Article
CSSB Response Letter – ISSB Exposure Draft on Proposed Amendments to SASB Standards and IFRS S2 Guidance

The CSSB submitted its response letter to the ISSB on proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance, informed by feedback from more than 130 interested and affected parties across Canada. Read the response letter for more details.

August 20, 2026 Article, Resource
Read Our Response Letter: ISSB’s Proposed Amendments to the SASB Standards and IFRS S2 Industry-based Guidance

On March 26, 2026, the International Sustainability Standards Board (ISSB) issued the Exposure Draft, “Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance.” The CSSB invites Canadian feedback on the proposed amendments to inform our response to the ISSB. Learn how to share your views with the CSSB by June 19, 2026.