Canada proposes Sustainability Disclosure Standards
Canada proposes Sustainability Disclosure Standards
The Canadian Sustainability Standards Board (CSSB) has released its proposals for the first Canadian Sustainability Disclosure Standards (CSDSs) as below:
The consultation is open for comment until 10 June 2024 and may be accessed here.
The Canadian Securities Administrators (CSA) issued an announcement concerning the CSSB’s release of the exposure drafts. The CSA noted that it ‘anticipates adopting only those provisions of the sustainability standards that are necessary to support climate-related disclosures.’ The full CSA announcement may be accessed here.
- CSDS 1 General Requirements for Disclosure of Sustainability-related Financial Information
- CSDS 2 Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures
The consultation is open for comment until 10 June 2024 and may be accessed here.
The Canadian Securities Administrators (CSA) issued an announcement concerning the CSSB’s release of the exposure drafts. The CSA noted that it ‘anticipates adopting only those provisions of the sustainability standards that are necessary to support climate-related disclosures.’ The full CSA announcement may be accessed here.