CSSB Survey on the ISSB Exposure Draft: “Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance”

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Responding as:

* required

An organization

A member of the public

Perspective:

* required

Academic or researcher

Advocate on behalf of a cause

Enabler of sustainability reporting or of interpretation of disclosures (advisor, consultant, legal counsel, auditor, assurance provider, rating agency)

Government or regulator

Investor

Preparer of sustainability disclosures

Other (please specify)

Do you identify as an Indigenous person?

* required

Yes - First Nation

Yes - Inuit

Yes - Métis

No - I do not identify as an Indigenous person

Prefer not to say

Yes - Self-described:

Would you like your feedback to be posted publicly on the FRAS Canada website?

* required

Yes, post publicly

No, keep private

Consequential amendments to the IFRS S2 industry-based guidance

Should the ISSB amend IFRS S2 industry-based guidance when it updates the SASB Standards as outlined in the exposure draft?

Yes

Relationship with IFRS Sustainability Disclosure Standards

Do you agree with the ISSB’s proposed approach to amending the SASB Standards so that they align with the IFRS Sustainability Disclosure Standards?

Yes

For entities using both the SASB Standards and the IFRS Sustainability Disclosure Standards, do you think the connection between the two is clear?

Yes

Which industry survey would you like to submit a response to:

* required

Electric Utilities & Power Generators

Agricultural Products

Meat, Poultry & Dairy

Tell us about yourself

We are committed to developing standards in the Canadian public interest. By providing information about yourself, you contribute to actively shaping the future of our work. We invite you to fill out the information below to support our standard-setting activities, including understanding perspectives and ensuring diverse, inclusive, and balanced representation in our engagements.

Responding as:

An organization

A member of the public

10.

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