ACCA welcomes the opportunity to respond to the CSSB’s Canadian Consultation on Adoption of CSDS 1 and CSDS 2 based on IFRS S1 and IFRS S2.
Through engagement with members ACCA would like to reiterate their support for the standards to be mandated, recognising this is beyond the remit of the CSSB. We would also like to iterate our support for the proposed CSSB Standards being largely word-for-word the IFRS Sustainability Disclosure Standards.
To read the response in full, please download the consultation documents on this page.