Resources for Directors
Understand climate-related risks and opportunities and build climate competence to remain competitive
IFRS S2 Adoption by Jurisdiction
Summary The International Sustainability Standards Board (ISSB) announced that “[c]lose to 400 organisations from 64 jurisdictions have committed to advancing the adoption or use of the International Sustainability Standards Board’s climate-related reporting at a global level” at the COP28. The Canada Climate Law Initiative (CCLI) has conducted research into the jurisdictional adoption of the International […]
Read moreScaling impact investing in Canada through mobilizing asset owners
The Canadian Impact Investing Working Group (CIIWG), led by Fondaction, commissioned this research to better understand the drivers and opportunities for Canadian asset owners to allocate capital to scale the impact investing market with integrity.
Read moreESRS–ISSB Standards Interoperability Guidance
The IFRS Foundation and EFRAG have published guidance material to illustrate the high level of alignment achieved between the International Sustainability Standards Board’s IFRS Sustainability Disclosure Standards (ISSB Standards) and the European Sustainability Reporting Standards (ESRS) and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures. […]
Read moreUnearthing a Greener Future: Digging Deeper into Effective Climate Governance in the Canadian Mining Sector
Major mining companies are facing climate-related risks and opportunities such as floods, fires, droughts, policy and regulation adjustments, market shifts, and technological adaptations. Directors of major mining companies have a fiduciary duty to be cognizant of these risks and opportunities and to act on them with care, skill, and diligence. This includes being continually aware […]
Read moreCollaborating for Value Chain Decarbonisation
With the urgent need to reduce global emissions, rapid decarbonisation of our economy is essential, and the key is collaboration across the value chain. This guide by the Embedding Project provides practical advice and examples to help companies support their supply chain partners to decarbonise. You’ll find advice on how companies are prompting, influencing, supporting, […]
Read moreCSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures
The Canadian Sustainability Standards Board (CSSB) was established to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of high-quality, internationally recognized sustainability disclosure standards. On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure Standards. […]
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