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1. www.pwc.com › need-to-know-about-csdsCanada’s sustainability disclosure standards | PwC Canada

   www.pwc.com › need-to-know-about-csds

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   CSDS reporting standards require you to look beyond your organization and its subsidiaries and consider how sustainability-related risks and opportunities in your value chain—both upstream and downstream—can affect your business model and its prospects.

2. www.cpaontario.ca › sustainability › sustainabilityKeeping Pace in the Global Race for Sustainability Standards:

   www.cpaontario.ca › sustainability › sustainability

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   Mar 13, 2024 · The CSDS are based on the International Financial Reporting Standards (IFRS) Sustainability Standards issued by the International Sustainability Standards Board (ISSB), with amendments to reflect a uniquely Canadian context.

3. www.cpaontario.ca › sustainability › sustainabilityCanadian Sustainability Disclosure Standards (CSDS) - CPA Ontario

   www.cpaontario.ca › sustainability › sustainability

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   The CSDS are based on the IFRS Sustainability Standards (refer above) with amendments considered appropriate for the Canadian context: CSDS 1: General Requirements for Disclosure of Sustainability-related Financial Information. CSDS 2: Climate-related Disclosures.

4. www.mccarthy.ca › en › insightsCanadian Sustainability Standards Board proposes Canadian ...

   www.mccarthy.ca › en › insights

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   Mar 21, 2024 · The CSSB Standards extend the effective date of application of the CSDS 1 and CSDS 2 requirements for annual reporting periods from January 1, 2024 to January 1, 2025, granting Canadian companies one additional year to prepare for implementation.

5. www.fasken.com › en › knowledgeCSSB Releases its Draft Standards: One Step Closer to ...

   www.fasken.com › en › knowledge

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   Mar 19, 2024 · On March 13, 2024, the Canadian Sustainability Standards Board (CSSB) published two exposure drafts for comment. CSDS 1 contains general requirements regarding sustainability-related financial information and CSDS 2 contains climate-related disclosure requirements.

6. www.frascanada.ca › en › sustainabilityMedia Release – Canadian Sustainability Standards Board ...

   www.frascanada.ca › en › sustainability

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   Mar 13, 2024 · The CSSB develops Canadian Sustainability Disclosure Standards (CSDS) that align with the global baseline standards developed by the International Sustainability Standards Board (ISSB) – but with modifications to serve the Canadian public interest.

7. People also ask

   Are CSDS 1 & CSDS 2 voluntary in Canada?

   • For the moment, these drafts are almost identical to the standards issued by the International Sustainability Standard Board (ISSB) in June 2023, with the exception of certain additional relief to account for the Canadian context. Once finalized, CSDS 1 and CSDS 2 will only be voluntary standards in Canada.

   CSSB Releases its Draft Standards: One Step Closer to ... | Fasken

   www.fasken.com/en/knowledge/2024/03/cssb-releases-its-draft-standards-one-step-closer-to-mandatory-sustainability-reporting-in-canada

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   What does CSDS stand for?

   • The Canadian Sustainability Standards Board (CSSB), the standard setting body for sustainability disclosure standards in Canada, released the Canadian Sustainability Disclosure Standards (CSDS) exposure drafts for comment on March 13, 2024. The exposure drafts consist of:

   Keeping Pace in the Global Race for Sustainability Standards:

   www.cpaontario.ca/sustainability/sustainability-simplified/keeping-pace-in-the-global-race-for-sustainability-standards

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   What changes have been made to the CSDS requirements?

   • The changes are as follows: The CSSB Standards extend the effective date of application of the CSDS 1 and CSDS 2 requirements for annual reporting periods from January 1, 2024 to January 1, 2025, granting Canadian companies one additional year to prepare for implementation.

   Canadian Sustainability Standards Board proposes Canadian

   www.mccarthy.ca/en/insights/blogs/canadian-securities-regulatory-monitor/canadian-sustainability-standards-board-proposes-canadian-sustainability-disclosure-standards

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   What are the Canadian sustainability disclosure standards (CSDS)?

   • On March 13, 2024, the CSSB released its first draft standards for comment which, if approved, would form part of the Canadian Sustainability Disclosure Standards (CSDS). These include CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information, and CSDS 2, Climate-related Disclosures.

   Canada’s sustainability disclosure standards - PwC

   www.pwc.com/ca/en/today-s-issues/environmental-social-and-governance/insights/need-to-know-about-csds.html

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   Should CSDS be mandated?

   • The CSSB has proposed an effective date for annual reporting periods beginning on or after January 1, 2025, a one year deferral from the effective date approved by the ISSB. However, Canada’s regulators and legislators will determine whether CSDSs should be mandated, and if so, who will need to apply the standards and over what time frame.

   First proposed Canadian Sustainability Disclosure Standards (CSDS) - KP…

   assets.kpmg.com/content/dam/kpmg/ca/pdf/2024/03/cssb-releases-exposure-draft-for-csds-1-2-technical-slipsheet-vf-en.pdf

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   What are CSDS reporting standards?

   • CSDS reporting standards require you to look beyond your organization and its subsidiaries and consider how sustainability-related risks and opportunities in your value chain—both upstream and downstream—can affect your business model and its prospects.

   Canada’s sustainability disclosure standards - PwC

   www.pwc.com/ca/en/today-s-issues/environmental-social-and-governance/insights/need-to-know-about-csds.html

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8. assets.kpmg.com › content › damFirst proposed Canadian Sustainability Disclosure Standards ...

   assets.kpmg.com › content › dam

   The Canadian Sustainability Standards Board (CSSB) released proposals on its first two Canadian Sustainability Disclosure Standards (CSDS). The release includes three key documents: • Exposure Draft CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information; Exposure Draft CSDS 2, Climate-related Disclosures; and.