CSDS is the global baseline with Canadian edges. Report the baseline, apply the edges.
CSDS 1 and CSDS 2 are built on IFRS S1 and IFRS S2, with Canadian transition reliefs and a phase in that starts with climate. EcoLedger holds the full baseline underneath and applies the Canadian position on top, so the reliefs are a setting rather than a separate reporting process.
One baseline underneath. A Canadian layer on top.
Understanding CSDS as two layers rather than one new standard changes how the work is organised, and it is the reason a Canadian reporter can move to the global baseline later without starting again.
The ISSB global baseline supplies the structure of the disclosure: governance, strategy, risk management, and metrics and targets, together with industry based metrics and the greenhouse gas requirements.
- Governance and oversight
- Risks, opportunities and resilience
- Scope 1, Scope 2 and Scope 3
- Industry based metrics
The Canadian standards keep the baseline and modify how quickly it has to be met, so a first report can be narrower in scope while still being built on the full structure underneath.
- Climate reported first
- Scope 3 relief in early years
- Comparatives relief in the first year
- Timing relief for publication
EcoLedger records against the full baseline and lets you mark what is being relied on, so a relief is visible as a deliberate reporting decision with a date attached rather than a gap nobody can explain. When a relief falls away, the structure that fills it is already there.
Start with what you actually have to publish.
A complete CSDS 1 and CSDS 2 disclosure, with the calculations, industry metrics and evidence that sit behind every figure in it.
- CSDS 1Governance, oversight and the risk management process
- CSDS 2Climate risks and opportunities, with scenario analysis to 2030 and 2050
- GHGScope 1, Scope 2 and all fifteen Scope 3 categories, on ECCC and IEA factors
- METRICSIndustry based metrics, climate targets and the assurance position
- RELIEFSReliefs applied, recorded against the requirement they relate to
How the Canadian reporting record gets built.
Build the inventory on Canadian factors.
Emissions are calculated with ECCC and IEA factors matched to the reporting year, across provinces with very different grid intensities, so a national total does not hide what is happening site by site.
- ECCC and IEA factors, refreshed each reporting year
- Provincial grid intensity applied per site
- All fifteen Scope 3 categories, held whether reported yet or not
- Bulk import and reconciliation against the ledger
Track the requirement, and the relief against it.
Every CSDS requirement is tracked against the datapoints, narrative and evidence needed to satisfy it. Where a transition relief is being applied, that decision sits against the requirement itself rather than in a memo nobody finds next year.
- Complete, in progress, relief applied and not applicable
- Industry based metrics surfaced for your sector
- Evidence coverage visible before review starts
Assemble the disclosure from the record.
Governance, strategy, risk management, scenarios, metrics and targets are assembled into a disclosure that links back to its supporting evidence, then exported in Word, PDF or HTML with footnotes intact.
- Narrative drafted for your team to edit
- Every statement carries the requirement it satisfies
- Assurance provider, level and scope recorded against the report
Calculate. Map. Disclose.
See how EcoLedger records a transition reliefClimate first does not mean climate only. It means climate now.
A phase in that starts with climate is an opportunity to build the reporting structure while the required scope is still narrow, so the broader sustainability topics land on a process that already works.
Governance, strategy, risk management, metrics and targets on the baseline, with the emissions inventory built to hold all three scopes.
The categories and prior year figures already held in the record are brought into the disclosure rather than gathered for the first time.
Additional sustainability topics use the same materiality process, the same evidence register and the same reporting cycle.
A relief changes what you publish. It should not change what you record.
Start with one entity. Extend when the perimeter does.
The same underlying data supports a single Canadian reporting entity, a group across several provinces, cross border operations and additional disclosure frameworks.
Sites, subsidiaries and group consolidation on one dataset.
Grid intensity applied per province, with totals held at group level.
The same data can support the global baseline and other jurisdictions where a group also reports.
Canadian reporting in EcoLedger.
- CSDS 1 requirements
- CSDS 2 requirements
- Transition reliefs recorded
- Industry based metrics
- Scope 1, 2 and 3
- ECCC and IEA factors
- Provincial grid intensity
- Climate scenarios
- Materiality and IRO register
- Evidence register
- Group consolidation
- Word, PDF and HTML output
How do CSDS 1 and CSDS 2 relate to the ISSB standards?
CSDS 1 and CSDS 2 are the Canadian Sustainability Disclosure Standards and are based on IFRS S1 and IFRS S2, the ISSB global baseline, with Canadian transition reliefs and a phase in that begins with climate. The structure of the disclosure is the baseline. The Canadian layer changes how quickly the full structure has to be met.
What are the transition reliefs, in practice?
They allow a first report to be narrower than the full baseline, for example by reporting climate before the wider sustainability topics, by deferring parts of Scope 3, and by publishing without a full set of comparatives in the first year. In EcoLedger each relief is recorded against the requirement it relates to, so it reads as a reporting decision with a date rather than as a missing disclosure.
Which emission factors are supported?
ECCC and IEA factors across Scope 1, Scope 2 and Scope 3, matched to the reporting year rather than the current year, so prior year comparatives and restatements stay consistent. Provincial grid intensities are applied per site, and IEA grid factors cover operations outside Canada.
We also report in another jurisdiction. Does the data have to be entered twice?
No. Because CSDS sits on the ISSB baseline, a datapoint entered once can satisfy the Canadian requirement and the equivalent requirement in another adoption of the same baseline. Jurisdiction differences are handled as overlays on shared data rather than as separate reporting projects.
How does EcoLedger support review and assurance?
Each reported figure keeps its source data, calculation and attached evidence, and each disclosure statement carries the requirement it satisfies, including where a relief has been applied. Reviewers can move from a number in the report to the document behind it without raising a separate request. EcoLedger supports your own review process. It does not provide an assurance opinion.
Bring the reliefs you intend to rely on. We will show you what still has to be built.
Bring an existing disclosure, an emissions spreadsheet or an open question about which parts of CSDS apply to you this year. We will map it into the EcoLedger process and show you what the reporting record would look like.