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The Canadian Sustainability Standards Board (CSSB) is seeking your input on its Exposure Draft on nature-related disclosures, which asks whether the International Sustainability Standards Board’s (ISSB) proposals are appropriate for use in Canada.
Complete the survey to share your views and help inform the CSSB’s response to the ISSB.
You do not need to answer every question to submit your survey response. Please answer the questions most relevant to you.
Background
On October 22, 2026, the ISSB issued its Exposure Draft, IFRS Sustainability Disclosure Practice Statement 1, Nature-related Disclosures. The proposed Practice Statement provides guidance to help companies identify and disclose material information about nature-related risks and opportunities to investors, including how their dependencies on nature give rise to those risks and opportunities.
The proposed Practice Statement draws on the Taskforce on Nature-related Financial Disclosures (TNFD) framework and are incremental to the requirements in IFRS S1 and IFRS S2. It may be applied voluntarily or mandated by jurisdictions.
The CSSB is seeking Canadian feedback on four areas related to the proposed Practice Statement:
Appropriateness for Canada: Whether the proposed Practice Statement is suitable for use in Canada as issued, and whether another form of non-authoritative support material would better meet the needs of the Canadian market.
Canadian modifications: Whether additions, deletions or other modifications are needed to serve the Canadian public interest while maintaining the quality of sustainability disclosure in Canada.
Handbook inclusion and future decisions: Whether the final Practice Statement should be included in the CPA Canada Handbook – Sustainability as non-authoritative material. If so, what the CSSB should clarify about its status, use, or relationship to CSDS 1 and CSDS 2.
Indigenous Peoples: Whether the proposed Practice Statement provides sufficient direction for entities to consider their interactions with Indigenous Peoples, including engagement, when identifying, assessing, and disclosing nature-related risks and opportunities.
The CSSB’s Canadian-specific questions are intended to complement, rather than duplicate, the ISSB’s questions. Your feedback will help inform the CSSB asses if the proposals are appropriate for Canada and inform its response to the ISSB.
Please complete the survey by January 29, 2027.
The Canadian Sustainability Standards Board (CSSB) is seeking your input on its Exposure Draft on nature-related disclosures, which asks whether the International Sustainability Standards Board’s (ISSB) proposals are appropriate for use in Canada.
Complete the survey to share your views and help inform the CSSB’s response to the ISSB.
You do not need to answer every question to submit your survey response. Please answer the questions most relevant to you.
Background
On October 22, 2026, the ISSB issued its Exposure Draft, IFRS Sustainability Disclosure Practice Statement 1, Nature-related Disclosures. The proposed Practice Statement provides guidance to help companies identify and disclose material information about nature-related risks and opportunities to investors, including how their dependencies on nature give rise to those risks and opportunities.
The proposed Practice Statement draws on the Taskforce on Nature-related Financial Disclosures (TNFD) framework and are incremental to the requirements in IFRS S1 and IFRS S2. It may be applied voluntarily or mandated by jurisdictions.
The CSSB is seeking Canadian feedback on four areas related to the proposed Practice Statement:
Appropriateness for Canada: Whether the proposed Practice Statement is suitable for use in Canada as issued, and whether another form of non-authoritative support material would better meet the needs of the Canadian market.
Canadian modifications: Whether additions, deletions or other modifications are needed to serve the Canadian public interest while maintaining the quality of sustainability disclosure in Canada.
Handbook inclusion and future decisions: Whether the final Practice Statement should be included in the CPA Canada Handbook – Sustainability as non-authoritative material. If so, what the CSSB should clarify about its status, use, or relationship to CSDS 1 and CSDS 2.
Indigenous Peoples: Whether the proposed Practice Statement provides sufficient direction for entities to consider their interactions with Indigenous Peoples, including engagement, when identifying, assessing, and disclosing nature-related risks and opportunities.
The CSSB’s Canadian-specific questions are intended to complement, rather than duplicate, the ISSB’s questions. Your feedback will help inform the CSSB asses if the proposals are appropriate for Canada and inform its response to the ISSB.
