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Letter to Industry – We are Updating Guideline B-15 for the Final CSSB Standards
OSFI announced updates to Guideline B-15 on climate-related financial disclosure for federally regulated financial institutions, aligning with the Canadian Sustainability Standards Board (CSSB) standards. Key updates include revised implementation dates for Scope 3 greenhouse gas emissions disclosure and clarified expectations for assets under management.
Office of the Superintendent of Financial Institutions
Date Added
18 April 2026 at 13:00:36
Why it matters
Aligns Canadian climate disclosure rules with new CSSB standards, impacting how financial institutions report environmental risks and emissions, including Scope 3.
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