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To help align Canada with the global climate and sustainability reporting baseline of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards, the Canadian Sustainability Standards Board (CSSB) issued the Canadian Sustainability Disclosure Standards (CSDS):

• CSDS 1: General requirements for disclosure of sustainability-related financial information
• CSDS 2: Climate-related disclosures

From Sustainability Explorer, you can view these Standards, such as to:

• Browse and bookmark requirements to disclose sustainability-related risks and opportunities that could reasonably be expected to affect your company's cash flow, access to finance, or cost of capital.
• Align disclosure requirements with metrics that collect related values in Sustainability Program.

Note: Depending on your company's subscription, you may need to request CSDS for Sustainability Explorer from your Workiva Customer Success Manager (CSM). Additional costs may apply.

Include CSDS in Sustainability Explorer

To include both CSDS 1 and 2 in Sustainability Explorer, select Canadian Sustainability Disclosure Standards (CSDS) in Frameworks from the Properties settings panel.

Download PDFs of CSDS

For a deeper review of the Standards and their accompanying guidance, click Download original source file download to save a ZIP file of the full portable document files (PDFs) published by CSSB — including images, tables, and styling that don't appear in Sustainability Explorer.

Align CSDS with Program metrics

From Sustainability Explorer, you can align the Standards and their respective guidance with Program metrics that collect the related values.

Tip: If you previously used custom Program tags for CSDS, use Find & replace to identify metrics to align with corresponding CSDS content. You can also identify metrics to align with CSDS based on their related IFRS Sustainability Disclosure Standards.

1. From Sustainability Explorer, search for or browse to the CSDS content to align with a metric, then select Connect metric from its menu.
   
2. Select or add the Program metric the content aligns with, then click Apply.

Tip: The CSSB published the CSDS as part of CPA Canada Handbook — Sustainability. To further align a metric with its corresponding CSDS, such as reference for an assignee or auditor, add its content from CPA Canada Handbook as a reference attachment.

To learn more, view Align Program metrics with Sustainability Explorer content.

Tip: From the Framework indices section of the Factbook spreadsheet, you can prepare responses based on these metrics' values as the source for your CSDS reporting outputs.