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When will CSDS 1 & 2 become effective?
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Jun 26, 2023 · Accordingly, the CSSB proposes that CSDS 1 and CSDS 2, once finalized, become effective on the same date. However, the Board proposes extending the one-year transition relief within IFRS S1 to two years for disclosures beyond climate-related risks and opportunities.
- Adoption of CSDS 1 and CSDS 2 based on IFRS S1 and IFRS S2
The CSSB has issued two Exposure Drafts, “CSDS 1, General...
- Media Release – Canadian Sustainability Standards Board ...
Proposed modifications to CSDS 1 and CSDS 2 include...
- Adoption of CSDS 1 and CSDS 2 based on IFRS S1 and IFRS S2
Mar 13, 2024 · The CSSB has issued two Exposure Drafts, “CSDS 1, General Requirements for Disclosure of Sustainability-related Financial Information,” and “CSDS 2, Climate-related Disclosures.” This webpage provides a plain and simple overview of the Exposure Drafts and ways you can provide your input.
Mar 13, 2024 · Proposed modifications to CSDS 1 and CSDS 2 include Canadian-specific effective dates and transition relief proposals to help with eventual implementation of the standards.
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.
extending the earliest voluntary adoption dates for CSDS 1 and CSDS 2 from January 1, 2024, to January 1, 2025. the proposed transition relief for disclosures beyond climate-related risks and opportunities has been extended from one year granted by the ISSB to two years.
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. In
Mar 14, 2024 · The proposed effective dates for CSDS 1 and CSDS 2 have been extended by one year compared to that of IFRS S1 and IFRS S2 (i.e. the proposed standards would become voluntarily effective for annual reporting periods beginning on or after 1 January 2025);
