2025 IFRS example sustainability disclosures

ESG and sustainability

22 Jun 20262 min read

Contents

While sustainability disclosures under the Canadian Sustainability Standards Board (CSSB) and the International Sustainability Standards Board (ISSB) frameworks are voluntary, they offer a valuable glimpse into the future of reporting in Canada.

For forward-looking organizations, understanding their scope today can provide a competitive edge and a practical starting point for building toward more comprehensive sustainability disclosure over time.

Rinna Sak, Partner, Professional Practice Group

Most organizations aren’t there yet. These example disclosures aren’t about raising alarm but about showing what’s ahead and helping forward-looking organizations take practical steps toward their sustainability goals.

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Grant Thornton International has published its 'IFRS Sustainability Disclosure Standards Example Sustainability-related Financial Disclosures 2025’ (IFRS Example Sustainability Disclosures), effective for the year ending December 31, 2025.

These example disclosures illustrate one possible approach to sustainability reporting for the same fictional entity represented by our IFRS Example Financial Statements publications, which is intended stand in for an entity engaging in transactions that are 'typical' across a range of non-specialist sectors. However, as with any example, this illustration doesn’t envisage every possible transaction and therefore cannot be regarded as comprehensive. Other approaches may be more appropriate in specific circumstances. Consultation with sustainability reporting technical specialists is encouraged.

These example sustainability disclosures are prepared in accordance with the ISSB’s IFRS Sustainability Disclosure Standards, which are closely aligned with the CSSB’s Canadian Sustainability Reporting Standards.

ESG AND SUSTAINABILITY