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Aug 8th, 2022

Canada Climate Law Initiative Submission to IFRS ISSB on IFRS S2 Climate-related Disclosures

The International Financial Reporting Standards Foundation (IFRS) and its International Sustainability Standards Board (ISSB) provided the opportunity to comment on the proposed IFRS S2 Climate-related Disclosures (IFRS S2). The Canada Climate Law Initiative (CCLI) supports the overall framework of the exposure draft being aligned with the Financial Stability Board’s (FSB) Taskforce on Climate-related Financial Disclosures […]

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Jul 29th, 2022

Primer on Climate Change: Directors’ Duties and Disclosure Obligations 2nd edition

The Commonwealth Climate and Law Initiative has worked with the Climate Governance Initiative to produce the second edition to the Primer on Climate Change: Directors’ Duties and Disclosure Obligations. The Primer provides an overview of contemporary evidence that climate change presents foreseeable, and in many cases material, financial and systemic risks that affect corporations and […]

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Jul 22nd, 2022

A role for audit committees in oversight of climate change

The Corporate Oversight and Governance Board (COGB) of Chartered Professional Accountants of Canada commissioned Climate Change – A Role for Audit Committees to support audit committee members in their oversight of climate change. While the entire board has a role to play in considering and overseeing management’s assessments related to climate change, the audit committee’s […]

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Jul 7th, 2022

Annual Report 2021–2022

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Jul 1st, 2022

Global trends in climate change litigation: 2022 snapshot

Climate change litigation continues to grow in importance year-on-year as a way of either advancing or delaying effective action on climate change. In 2022, the Intergovernmental Panel on Climate Change (IPCC) recognised the role of litigation in affecting “the outcome and ambition of climate governance”. The latest edition of the Grantham Research Institute annual report […]

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Jun 23rd, 2022

Climate Change Litigation: What Board Directors Need to Know

Climate change litigation is increasing, both in terms of the number of cases being brought and the routes which claimants are taking. Claims against governments can affect the policy and operating environment for companies, or result in delays or rejection of regulatory approvals. Litigation against companies is increasing, and claims are now being brought against […]

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