Sustainability | Deloitte CFR
You can find more about each of the standards that form part of the sustainability standards by selecting the standard you are interested in from the following table or from the left navigation.
| Title | Description | Effective Date |
|---|---|---|
| CSRD — EU Corporate Sustainability Reporting Directive | This directive enables investors to better evaluate risks and investment impacts pertaining to sustainability by holding companies more accountable for their environmental and social impacts. | Dec 31, 2024 |
| ESRS — European Sustainability Reporting Standards | The ESRS aims to integrate a comprehensive range of nonfinancial environmental, social, and governance (ESG) data into a company’s financial reports and risk management processes. | Dec 31, 2024 |
| GRI — Global Reporting Initiative | These standards help businesses and other organizations communicating their impacts on the economy, environment, and society - including those on human rights. | Jan 01, 2023 |
| IFRS S1 — General Requirements for Disclosure of Sustainability-related Financial Information | IFRS S1 sets out overall requirements with the objective to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to the primary users of general purpose financial reports in making decisions relating to providing resources to the entity. | Jan 01, 2024 |
| IFRS S2 — Climate-related Disclosures | IFRS S2 sets out the requirements for identifying, measuring and disclosing information about climate-related risks and opportunities that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the entity. | Jan 01, 2024 |
| OSFI B-15 Guideline — Climate Risk Management | OSFI’s expectations related to the federally regulated financial institutions management of climate-related risks. | Dec 31, 2024 |
| S-211 — Fighting Against Forced Labour and Child Labour in Supply Chains Act | The purpose of Bill S‑211 is to reduce the use of forced labour and child labour in supply chains by increasing transparency in these supply chains. | Jan 01, 2024 |
| SASB — Sustainability Accounting Standards Board Standards | The SASB Standards help companies disclose relevant sustainability information to their investors. Available for a multitude of industries. | Aug 31, 2022 |
| SEC’s rule - Enhancement and Standardization of Climate-Related Disclosures for Investors | This SEC’s rule requires registrants, including foreign private issuers, to provide climate-related disclosures in their annual reports and registration statements. | Dec 31, 2025 |
| TCFD — Task Force on Climate-related Financial Disclosures Framework | This framework helps public companies and other organizations to more effectively disclose climate-related risks and opportunities through their existing reporting processes. | Dec 31, 2024 |