Canadian Sustainability Disclosure Standards

Effective Dates – Canadian Sustainability Disclosure Standards

About Proposed Effective Dates

Draft pronouncements are subject to change. As part of the consultation process, the public is encouraged to review and provide feedback on proposed effective dates and other aspects of proposed new or revised standards.

About Proposed Effective Dates

Proposed Pronouncement

Application

Proposed to be 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

Deliberations are currently underway to finalize CSDS 1.

See CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information for more information.

Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures

Deliberations are currently underway to finalize CSDS 2

See CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures for more information