To be or not be ISSB

Welcome to the event: To be or not be ISSB!

Canadian greenwashing provisions under Bill C-59 highlight the shift from voluntary ESG frameworks toward formal accounting and reporting standards and, ultimately, enforceable securities regulation, even in the wake of the CSA decision. This progression raises new questions and compliance risks for Canadian companies while also shaping investor and stakeholder expectations.

Institutional investors and foundations are calling for disclosures that move beyond boilerplate, providing decision-useful information that aligns with regulatory expectations and demonstrates how companies are addressing both financial materiality and broader social and environmental impacts.