Canadian Consultation: Agenda Priorities for Expanding the ISSB Standards
Consultation has concluded
In May 2023, the International Sustainability Standards Board (ISSB) published its agenda priorities for expanding sustainability standards beyond climate, focusing on four proposed research projects.
FRAS Canada is seeking feedback on:
- the strategic direction and balance of the ISSB activities;
- the criteria for assessing which sustainability-related matters (including topics, industries and activities) to prioritize; and
- the scope and structure of potential new research and standard-setting projects, including Biodiversity, Ecosystems, and Ecosystem Services; Human Capital; Human Rights; and Integration in Financial Reporting.
Your input will inform our response letter to the ISSB, ensuring our regional perspectives are presented to the ISSB as it finalizes its agenda priorities.
Help shape the future of sustainability-related financial disclosures and share your views with FRAS Canada.
About the Surveys
Choose from the available surveys to share your views of the ISSB's strategic direction and projects: Biodiversity, Human Capital, Human Rights, and Integration in Reporting. Each survey includes 11 questions about respondent attributes, followed by questions related to the Exposure Draft.
To answer all questions, select Survey 1, or respond to a specific topic by selecting the relevant survey from below. You can complete multiple surveys based on your interests.
| Survey | Recommended for those with: | Length |
For those who want to provide feedback on all topics. This comprehensive survey covers the strategic direction, prioritization criteria, scope, and structure of the ISSB’s activities, including questions specific to each of the four proposed research projects. | A strategic mindset, experience, knowledge, or interest in a range of sustainability matters and an understanding of related reporting standards/frameworks, including IFRS S1 and S2 | 48 questions |
Survey 2 – Strategic Direction For those who want to provide feedback only on the strategic direction and balance of the ISSB’s activities. | A strategic mindset and experience, knowledge, or interest in a range of sustainability matters | 20 questions |
Survey 3 – Biodiversity, ecosystems, and ecosystem services For those who want to provide feedback only on biodiversity, ecosystems, and ecosystem services as a new research and standard-setting project. | Experience, knowledge, or interest in biodiversity and related risks/opportunities and reporting frameworks | 18 questions |
For those who want to provide feedback only on Human Capital as a new research and standard-setting project. | Experience, knowledge, or interest in Human Capital and related risks/opportunities and reporting frameworks | 20 questions |
For those who want to provide feedback only on Human Rights as a new research and standard-setting project. | Experience, knowledge, or interest in Human Rights and related risks/opportunities and reporting frameworks | 18 questions |
Survey 6 – Integration in reporting For those who want to provide feedback only on integrated reporting as a new research and standard-setting project. | Experience, knowledge or interest in integrated reporting and related reporting frameworks | 19 questions |
Consent and use of information
By completing this survey, you consent to the collection and use of information as described below. If you have any concerns, please contact us at cssb.ccnid@frascanada.ca.
FRAS Canada values your participation in the research it conducts and will safeguard the information you provide. FRAS Canada occasionally partners with CPA Canada. As such, the information collected will be used to inform both the FRAS Canada and CPA Canada responses to the ISSB’s Exposure Draft.
Through this survey, FRAS Canada collects information on the attributes and demographics of respondents and the organizations they represent. The information collected, including self-identifying information, is solely for the purpose of ensuring diverse, inclusive and balanced representation in our engagements.
Names of respondents will only be used for verification purposes and will not be associated with a particular viewpoint when compiling the responses to the ISSB. Demographic information will be de-identified from respondent names following data collection and will only be made available to those within FRAS Canada and CPA Canada who require use of it for analysis and/or verification purposes. Appropriate data retention and destruction practices will take place following completion of the project
For more information on the request for information and opportunities to share your views with FRAS Canada, visit the project page.
