Canadian Sustainability Disclosure Standards

Effective Dates – Canadian Sustainability Disclosure Standards

This summary is for informational purposes only.

This summary may not include consequential amendments resulting from the issuance of new standards or minor updates to existing standards. For comprehensive details, please see the CPA Canada Handbook – Sustainability on Knotia.ca.

Pronouncement

Application

Effective for annual periods beginning on or after January 1, 2025:

Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information

In accordance with the specific requirements of CSDS 1

CSDS 2, Climate-related Disclosures

In accordance with the specific requirements of CSDS 2