The Canada Climate Law Initiative responded to the Canadian Sustainability Standards Board (CSSB) consultation on their proposed 2025-2028 Strategic Plan.

To facilitate the adoption of the Canadian Sustainability Disclosure Standards (CSDS) 1 and 2 through a strengthened strategic plan, we recommend:

• Improving accessibility by addressing barriers such as the Chartered Professional Accountants (CPA) Canada paywall and enhancing direct engagement through question and answer help desks, interactive webinars, roundtables, and forums to support companies’ adoption of these standards.
• Increasing regulatory engagement to align mandatory disclosure requirements with CSDS 1 and CSDS 2.
• Integrating Indigenous considerations directly into CSDS 1 and CSDS 2 rather than developing a separate building-block standard or guidance.