Canadian Sustainability Standards Board

As Canadian organizations prepare to report on the CSSB disclosures, they can refer to complementary reporting standards as applicable, including:

1.Canada’s Fighting Against Forced Labour and Child Labour in Supply Chains Act

2.The Office of the Superintendent of Financial Institutions (OSFI) Guideline B-15 – Climate Risk Management

3.The U.S. Securities Exchange Commission (SEC) Climate-related Disclosures

4.The European Sustainability Reporting Standard (ESRS) E1 Climate Change