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CSSB Survey on the ISSB Exposure Draft: “Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance”
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The SASB Standards are industry-based educational materials referenced in IFRS S1 and IFRS S2, to support consistent and aligned international applicability. The CSSB issued its response to Phase 1 Part 1 in November 2025 and is now gathering Canadian input on Phase 1 Part 2.
As part of Phase 1 Part 2, the ISSB is proposing targeted amendments to the SASB Standards for the following industries, aimed at improving disclosure consistency across priority industries and sustainability topics:
Electric Utilities & Power Generators
Agricultural Products
Meat, Poultry & Dairy
Complete the survey by June 19, 2026, to help inform the CSSB’s response to the ISSB in support of the Canadian public interest.
Who should participate?
We welcome input from all interested and affected parties, including:
Preparers in the affected industries (including sustainability professionals in risk, finance, and industry trade associations)
Institutional investors and asset managers
Indigenous Rightsholders, Leaders, and organizations
Professional services and advisory firms
Civil society advocacy organizations focused on climate, energy, water management, labour practices, and workforce health and safety
Privacy and Confidentiality
By completing this survey, you consent to the collection and use of information as described below.
FRAS Canada values your participation in the research it conducts and will safeguard the information you provide. The information will only be made available to those within FRAS Canada, including Board members, who require use of it for verification, analysis and/or deliberation purposes. We use a third-party software to store and analyze responses, including related personal information such as name of the submitter. This information may be stored outside of Canada. Appropriate data retention and destruction practices will take place following completion of the project. Should you wish to withdraw your consent or if you have any questions about the processing of your personal information, please contact us at info@frascanada.ca.
The SASB Standards are industry-based educational materials referenced in IFRS S1 and IFRS S2, to support consistent and aligned international applicability. The CSSB issued its response to Phase 1 Part 1 in November 2025 and is now gathering Canadian input on Phase 1 Part 2.
As part of Phase 1 Part 2, the ISSB is proposing targeted amendments to the SASB Standards for the following industries, aimed at improving disclosure consistency across priority industries and sustainability topics:
Electric Utilities & Power Generators
Agricultural Products
Meat, Poultry & Dairy
Complete the survey by June 19, 2026, to help inform the CSSB’s response to the ISSB in support of the Canadian public interest.
Who should participate?
We welcome input from all interested and affected parties, including:
Preparers in the affected industries (including sustainability professionals in risk, finance, and industry trade associations)
Institutional investors and asset managers
Indigenous Rightsholders, Leaders, and organizations
Professional services and advisory firms
Civil society advocacy organizations focused on climate, energy, water management, labour practices, and workforce health and safety
Privacy and Confidentiality
By completing this survey, you consent to the collection and use of information as described below.
FRAS Canada values your participation in the research it conducts and will safeguard the information you provide. The information will only be made available to those within FRAS Canada, including Board members, who require use of it for verification, analysis and/or deliberation purposes. We use a third-party software to store and analyze responses, including related personal information such as name of the submitter. This information may be stored outside of Canada. Appropriate data retention and destruction practices will take place following completion of the project. Should you wish to withdraw your consent or if you have any questions about the processing of your personal information, please contact us at info@frascanada.ca.
Before you start, please note that survey responses do not save automatically on this webpage. Responses are only saved upon clicking ‘Submit’. We encourage you to save a copy of your responses in a separate document to avoid accidentally losing content.
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