{"id":8749,"date":"2022-08-08T23:45:58","date_gmt":"2022-08-09T06:45:58","guid":{"rendered":"https:\/\/ccli.ubc.ca\/resource\/soumission-de-linitiative-canadienne-de-droit-climaitque-a-lifrs-issb-sur-lifrs-s2-climate-related-disclosures\/"},"modified":"2026-07-03T08:23:32","modified_gmt":"2026-07-03T15:23:32","slug":"soumission-de-linitiative-canadienne-de-droit-climaitque-a-lifrs-issb-sur-lifrs-s2-climate-related-disclosures","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/soumission-de-linitiative-canadienne-de-droit-climaitque-a-lifrs-issb-sur-lifrs-s2-climate-related-disclosures\/","title":{"rendered":"Soumission \u00e0 l\u2019IFRS ISSB sur l\u2019IFRS S2 Climate-related Disclosures"},"content":{"rendered":"\n

L’International Financial Reporting Standards Foundation <\/em>(IFRS) et son International Sustainability Standards Board<\/em> (ISSB) ont donn\u00e9 l’occasion de commenter la proposition d’IFRS S2 Climate-related Disclosures<\/em> (IFRS S2).<\/p>\n\n\n\n

L’Initiative canadienne sur le droit du climat (CCLI) soutient le cadre g\u00e9n\u00e9ral de l’expos\u00e9, qui est align\u00e9 sur celui du Groupe de travail sur les informations financi\u00e8res relatives aux changements climatiques (TCFD) du Financial Stability Board<\/em> (FSB), et appuie la fusion avec d’autres normes afin d’obtenir un ensemble coh\u00e9rent de normes internationales.<\/p>\n\n\n\n

Nous avons organis\u00e9 notre soumission pour r\u00e9pondre aux questions sp\u00e9cifiquement pos\u00e9es dans le brouillon de l\u2019expos\u00e9 et nous offrons de nombreuses suggestions, mais dans l\u2019ensemble, nous avons huit recommandations cl\u00e9s qui sont pr\u00e9sent\u00e9es dans notre soumission.<\/p>\n\n\n\n

*Cette ressource est en anglais.<\/p>\n\n\n\n

\n
Lisez notre soumission<\/a><\/div>\n<\/div>\n","protected":false},"featured_media":10320,"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"area":[169,159,170],"resource_type":[161],"topic":[149,151,166,160,154],"class_list":["post-8749","resource","type-resource","status-publish","has-post-thumbnail","hentry","area-canada","area-etats-unis","area-international","resource_type-recommendations-politiques","topic-audit-et-conformite","topic-devoirs-et-rapports-des-administrateurs","topic-mesures-et-cibles","topic-obligations-fiduciaires","topic-strategie-commerciale-et-dinvestissement"],"acf":[],"yoast_head":"\nSoumission \u00e0 l\u2019IFRS ISSB sur l\u2019IFRS S2 Climate-related Disclosures - L'Initiative canadienne de droit climatique<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ccli.ubc.ca\/resource\/submission-to-ifrs-issb-on-ifrs-s2-climate-related-disclosures\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Soumission \u00e0 l\u2019IFRS ISSB sur l\u2019IFRS S2 Climate-related Disclosures - L'Initiative canadienne de droit climatique\" \/>\n<meta property=\"og:description\" content=\"L’International Financial Reporting Standards Foundation (IFRS) et son International Sustainability Standards Board (ISSB) ont donn\u00e9 l’occasion de commenter la proposition d’IFRS S2 Climate-related Disclosures (IFRS S2). L’Initiative canadienne sur le droit du climat (CCLI) soutient le cadre g\u00e9n\u00e9ral de l’expos\u00e9, qui est align\u00e9 sur celui du Groupe de travail sur les informations financi\u00e8res relatives aux […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ccli.ubc.ca\/resource\/submission-to-ifrs-issb-on-ifrs-s2-climate-related-disclosures\/\" \/>\n<meta property=\"og:site_name\" content=\"L'Initiative canadienne de droit climatique\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-03T15:23:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2022\/08\/adeolu-eletu-unRkg2jH1j0-unsplash-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1696\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/submission-to-ifrs-issb-on-ifrs-s2-climate-related-disclosures\\\/\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/submission-to-ifrs-issb-on-ifrs-s2-climate-related-disclosures\\\/\",\"name\":\"Soumission \u00e0 l\u2019IFRS ISSB sur l\u2019IFRS S2 Climate-related Disclosures - 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