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Davies Comments On First Proposed Canadian Sustainability Disclosure Standards

Davies recently submitted a comment letter in response to public consultations initiated by the Canadian Sustainability Standards Board (CSSB) regarding their draft sustainability and climate disclosure standards, which aim to set a new benchmark for the disclosure of sustainability-related information.

The comment letter, prepared by Richard Fridman, Sarah Powell and Zachary Silver, commends the CSSB for its ongoing efforts to ensure investors and stakeholders have access to clear, consistent and comparable sustainability-related financial disclosures, by adapting the standards of the International Sustainability Standards Board for the Canadian context. However, given that the Canadian Securities Administrators have advised that they will consider the CSSB standards in finalizing its climate-related disclosure rule, Davies encouraged the CSSB to include an express materiality assessment to climate-related financial disclosures.

Download the comment letter.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Authors: Richard Fridman, Sarah Powell, Zachary Silver

Davies