Share on LinkedInShare on LinkedIn

ARTICLE · 04 APRIL 2024

CSSB Proposed Disclosures For Night Owls

Borden Ladner Gervais LLP
Borden Ladner Gervais LLP
Contributor
Borden Ladner Gervais LLP

Borden Ladner Gervais LLP

With over 750 lawyers, intellectual property agents and other professionals, BLG services...

View firm profile
Explore more from Borden Ladner Gervais LLP

On March 13, the Canadian Sustainability Standards Board (CSSB) released Canadian Sustainability Disclosure Standards (CSDS) for public consultation.

CanadaEnvironment

On March 13, the Canadian Sustainability Standards Board (CSSB) released Canadian Sustainability Disclosure Standards (CSDS) for public consultation. These standards are based on the standards released by the International Sustainability Standards Board (ISSB) last June.

Comments are requested by June 10, 2024 on the following materials:

  • Exposure draft – CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information
  • Exposure draft – CSDS 2, Climate-related Disclosures
  • Criteria for Modification Consultation Paper

What does it all mean?

The only changes to the ISSB proposals in the exposure drafts relate to effective dates and transition relief. However, concerns have been raised on provisions within the global standards. Consequently, the CSSB has requested specific comment on the following topics:

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See more popular content from