Essential Key Components of the Canadian Sustainability Disclosure Standards
Canada is advancing its commitment to sustainability through the introduction of the Canadian Sustainability Disclosure Standards (CSDS). These standards, effective from January 1, 2025, aim to provide a comprehensive framework for organisations to disclose sustainability-related information. The CSDS are structured into two primary components: CSDS 1, which outlines general requirements for sustainability-related financial information disclosure, and CSDS 2, focusing specifically on climate-related disclosures.
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