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CSSB

About

The Canadian Sustainability Standards Board (CSSB) works to advance the adoption of sustainability disclosure standards in Canada. The CSSB develops Canadian Sustainability Disclosure Standards that align with the global baseline standards developed by the International Sustainability Standards Board (ISSB) – but with modifications to serve the Canadian public interest. The CSSB is also a member of the ISSB’s Sustainability Standards Advisory Forum, which supports the second aspect of CSSB’s mission; its contribution internationally.

Watch this video to get a deeper understanding of the CSSB’s role in the adoption of international sustainability standards in Canada.

Read the transcript from this video.

Our mission

The CSSB’s mission is to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of international sustainability disclosure standards.

Our vision

To be the trusted voice on sustainability disclosure standards in Canada, reflected in the broad adoption of our sustainability disclosure standards.

Our community

We serve:

  • Society and the natural environment
  • Publicly accountable entities
  • Users of sustainability-related information (e.g., investors, creditors, analysts and bond raters)
  • Governments (federal, provincial, municipal, and Indigenous)
  • Regulators
  • Other interested and affected parties.

Members

Currently, the CSSB has 12 members including our Chair, representing a quorum. In time, the Board may expand to as many as 14 members. View current CSSB members.

Our membership consists of a diverse group of members encompassing a broad range of experience. Members are geographically dispersed across Canada.

Meetings

We have frequent meetings throughout the year, both in person and virtually.

Our relationship with CPA Canada

Chartered Professional Accountants of Canada (CPA Canada) currently provides funding, staff, and other resources to support Canada’s standard-setting process.

CPA Canada and the CSSB function at arm’s length from one another. As a result, we carry out our standard-setting operations in an independent manner.

This chart describes the relationship between the Boards and Oversight Councils of Financial Reporting and Assurance Standards Canada, and Chartered Professional Accountants of Canada.

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