CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada

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In January 2026, the International Public Sector Accounting Standards Board (IPSASB) published its inaugural sustainability reporting standard, IPSASB Sustainability Reporting Standards (SRS) 1, Climate-related Disclosures (SRS 1). This standard is designed to help governments and public sector entities report climate-related risks and opportunities clearly and consistently.

In 2025, the CSSB assumed lead responsibility for determining the appropriate path forward for sustainability-related disclosure standards for Canada’s public sector. The CSSB has begun planning this work and assessing its implications in close collaboration with the Public Sector Accounting Standards Board (PSAB).

To help inform next steps, the CSSB is seeking input from Canadian public sector organizations and users of public sector sustainability-related information through the “CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada.” All responses will be kept confidential.

For this survey, “sustainability-related disclosure standards” refers to sustainability-related disclosure standards issued by the CSSB or another recognized standard setter. These standards guide organizations in reporting information about sustainability-related risks and opportunities that helps primary users of general-purpose financial reports make decisions and hold organizations accountable. This includes, but is not limited to, climate-related information.

Please complete the survey by December 18, 2026.

In January 2026, the International Public Sector Accounting Standards Board (IPSASB) published its inaugural sustainability reporting standard, IPSASB Sustainability Reporting Standards (SRS) 1, Climate-related Disclosures (SRS 1). This standard is designed to help governments and public sector entities report climate-related risks and opportunities clearly and consistently.

In 2025, the CSSB assumed lead responsibility for determining the appropriate path forward for sustainability-related disclosure standards for Canada’s public sector. The CSSB has begun planning this work and assessing its implications in close collaboration with the Public Sector Accounting Standards Board (PSAB).

To help inform next steps, the CSSB is seeking input from Canadian public sector organizations and users of public sector sustainability-related information through the “CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada.” All responses will be kept confidential.

For this survey, “sustainability-related disclosure standards” refers to sustainability-related disclosure standards issued by the CSSB or another recognized standard setter. These standards guide organizations in reporting information about sustainability-related risks and opportunities that helps primary users of general-purpose financial reports make decisions and hold organizations accountable. This includes, but is not limited to, climate-related information.

Please complete the survey by December 18, 2026.

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    Share CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada on Facebook Share CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada on X (formerly Twitter) Share CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada on Linkedin Email CSSB Survey: Assessing the Path Forward for Public Sector Sustainability-related Disclosures in Canada link
Page last updated: 30 Oct 2026, 10:49 AM