{"id":3232,"date":"2024-05-28T13:26:09","date_gmt":"2024-05-28T13:26:09","guid":{"rendered":"https:\/\/cfacanada.org\/?p=3232"},"modified":"2025-07-24T09:19:21","modified_gmt":"2025-07-24T13:19:21","slug":"cssb-consultation-paper-on-canadian-sustainability-disclosure-standards-csds","status":"publish","type":"post","link":"https:\/\/cfacanada.org\/fr\/cssb-consultation-paper-on-canadian-sustainability-disclosure-standards-csds\/","title":{"rendered":"CSSB – Consultation Paper on Canadian Sustainability Disclosure Standards (CSDS)"},"content":{"rendered":"
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CSSB – Consultation Paper on Canadian Sustainability Disclosure Standards (CSDS)<\/h1>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n\n\n

T\u00e9l\u00e9charger le PDF :<\/h2>\n\n\n\n

CSSB – Consultation Paper on Canadian Sustainability Disclosure Standards (CSDS)<\/a><\/p>\n\n\n\n

<\/p>\n\n\n\n

R\u00e9sum\u00e9 de la lettre :<\/h2>\n\n\n\n

Le Conseil canadien des normes de d\u00e9veloppement durable (CCNDD) sollicite des commentaires sur sa premi\u00e8re proposition de Normes canadiennes de divulgation des informations sur le d\u00e9veloppement durable (NCDD), marquant ainsi une \u00e9tape importante dans l’avancement des rapports sur le d\u00e9veloppement durable au Canada.<\/p>\n\n\n\n

Les normes propos\u00e9es visent \u00e0 \u00e9tablir une nouvelle r\u00e9f\u00e9rence pour la divulgation d’informations li\u00e9es au d\u00e9veloppement durable, en facilitant une approche plus coh\u00e9rente et comparable.<\/p>\n\n\n\n

L’International Sustainability Standards Board (ISSB) a publi\u00e9 ses premi\u00e8res normes en juin 2023 – IFRS S1, Exigences g\u00e9n\u00e9rales relatives \u00e0 la divulgation d’informations financi\u00e8res li\u00e9es au d\u00e9veloppement durable et IFRS S2, Informations relatives au climat.<\/p>\n\n\n\n

En s’engageant \u00e0 respecter la base de r\u00e9f\u00e9rence mondiale \u00e9tablie par l’ISSB, les NCDT 1 et NCDT 2 propos\u00e9es par le CSSB s’alignent sur les IFRS S1 et S2 – mais des modifications sp\u00e9cifiques au Canada sont sugg\u00e9r\u00e9es. Le public peut \u00e9galement consulter un document qui explique comment le CSSB propose d’apporter des modifications, le cas \u00e9ch\u00e9ant, aux normes IFRS de divulgation de la durabilit\u00e9 pour leur utilisation au Canada.<\/p>\n\n\n\n

Les modifications propos\u00e9es aux NCDD 1 et NCDD 2 comprennent des dates d’entr\u00e9e en vigueur sp\u00e9cifiques au Canada et des propositions d’all\u00e8gement transitoire pour faciliter la mise en \u0153uvre \u00e9ventuelle des normes.<\/p>\n\n\n\n

Aper\u00e7u des commentaires du Conseil :<\/h2>\n\n\n\n

\u00a0En g\u00e9n\u00e9ral, le CAC estime que tout changement apport\u00e9 aux IFRS Sustainability Disclosure Standards devrait \u00eatre additif et non soustractif par rapport \u00e0 la base de r\u00e9f\u00e9rence internationale \u00e9tablie, c’est-\u00e0-dire que les IFRS Sustainability Disclosure Standards ne devraient pas \u00eatre dilu\u00e9es. Le CSSB devrait chercher \u00e0 ajouter des normes et des exigences suppl\u00e9mentaires si n\u00e9cessaire, mais ne devrait pas supprimer les exigences des IFRS Sustainability Disclosure Standards lors de l’\u00e9laboration des normes canadiennes.<\/p>\n\n\n\n

Le CAC a \u00e9galement mis en garde contre tout nouveau report de la date d’entr\u00e9e en vigueur des normes, notant qu’il s’agit de normes volontaires jusqu’\u00e0 ce qu’elles soient rendues obligatoires par la l\u00e9gislation et la r\u00e9glementation, et qu’il devrait soutenir les \u00e9metteurs canadiens qui sont pr\u00eats et souhaitent prendre l’initiative de publier des informations sur le d\u00e9veloppement durable conformes aux normes IFRS de divulgation d’informations sur le d\u00e9veloppement durable.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00e9l\u00e9charger le PDF : CSSB – Consultation Paper on Canadian Sustainability Disclosure Standards (CSDS) R\u00e9sum\u00e9 de la lettre : Le Conseil canadien des normes de d\u00e9veloppement durable (CCNDD) sollicite des commentaires sur sa premi\u00e8re proposition de Normes canadiennes de divulgation des informations sur le d\u00e9veloppement durable (NCDD), marquant ainsi une \u00e9tape importante dans l’avancement des […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[168],"tags":[],"class_list":["post-3232","post","type-post","status-publish","format-standard","hentry","category-canadian-sustainability-standards-board-cssb-fr"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"clloyd@cfacanada.org","author_link":"https:\/\/cfacanada.org\/fr\/author\/clloydcfacanada-org\/"},"yoast_head":"\nCSSB - 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