This guide, produced by the Canadian Sustainability Standards Board (CSSB), helps entities and their advisors comply with Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information, and CSDS 2, Climate-related Disclosures when using the transition relief and disclosing information on climate-related risks and opportunities only. To adopt a climate-first approach, the entity must apply certain requirements in CSDS 1 (the “applicable CSDS 1 requirements”) and the requirements in CSDS 2.