Chapter 08 · Finance, data & evidenceSustainability Language
Canadian reliefs/delays vs IFRS
Definition
additional 1-year deferrals — effective dates, Scope 3 and GHG Protocol-transition relief shifted (CSDS 2 effective for periods beginning on/after 1 Jan 2025, with Scope 3 relief an extra year beyond IFRS).
References
Canadatimeline
additional 1-year deferrals — effective dates, Scope 3 and GHG Protocol-transition relief shifted (CSDS 2 effective for periods beginning on/after 1 Jan 2025, with Scope 3 relief an extra year beyond IFRS).
CSDS 1 & CSDS 2CSDS 1 / CSDS 2 (Canadian Sustainability Standards Board, Dec 2024) · verified 2026-08-22
Overview
The overview for this term is being prepared.