Scope
Voluntary for all Canadian entities; mandatory adoption a provincial/CSA decision (paused)
Canada · standard
CSDS 1 & CSDS 2
Canadian Sustainability Disclosure Standards (CSSB, Dec 2024)
VoluntaryApplies 2025-01-01
Penalties
None while voluntary
Last verified
2026-08-22
In plain language
What this law does
ISSB-aligned Canadian standards with extended transition reliefs: climate-only focus permitted initially, Scope 3 and scenario analysis deferred to FY2027.
Core obligations
Voluntary: S1 general + S2 climate disclosures with Canadian reliefs
Dictionary
Terms defined in this law
- NI 51-107** (mandatory climate disclosure rule for reporting issuers)CSDS 1 / CSDS 2 (Canadian Sustainability Standards Board, Dec 2024)
- CSDS 1CSDS 1 / CSDS 2 (Canadian Sustainability Standards Board, Dec 2024)
- Canadian reliefs/delays vs IFRSCSDS 1 / CSDS 2 (Canadian Sustainability Standards Board, Dec 2024)
Claims
Claims connected to this source
Reviewed claim links will appear here.