{"id":9635,"date":"2022-06-06T14:27:25","date_gmt":"2022-06-06T18:27:25","guid":{"rendered":"https:\/\/ccli.ubc.ca\/?post_type=resource&p=9635"},"modified":"2022-06-06T14:30:01","modified_gmt":"2022-06-06T18:30:01","slug":"a-new-dawn-in-climate-disclosure-comparing-canadas-proposed-national-instrument-51-107-with-proposed-sec-rules-and-ifrs-issb-standards","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/a-new-dawn-in-climate-disclosure-comparing-canadas-proposed-national-instrument-51-107-with-proposed-sec-rules-and-ifrs-issb-standards\/","title":{"rendered":"A New Dawn in Climate Disclosure: Comparing Canada\u2019s proposed National Instrument 51-107 with proposed SEC rules and IFRS\/ISSB standards"},"content":{"rendered":"\n

Les politiques de divulgation des risques et opportunit\u00e9s li\u00e9s au climat se d\u00e9veloppement rapidement au Canada et dans le monde. L\u2019Initiative canadienne de droit climatique (CCLI) a produit ce tableau pour permettre aux d\u00e9cideurs politiques, investisseurs et organisations de la soci\u00e9t\u00e9 civile de comparer les propositions faites par les Autorit\u00e9s canadiennes en valeurs mobili\u00e8res (AVCM) dans le projet de r\u00e8glement 51-107 sur l\u2019information li\u00e9e aux questions climatiques<\/a>, par la Securities and Exchange Commission<\/em> (SEC) am\u00e9ricaine dans les R\u00e8gles propos\u00e9es pour l\u2019am\u00e9lioration et la normalisation des divulgation des information sur le climat \u00e0 l\u2019intention des investisseurs<\/a> et par l\u2019International Sustainability Standards Board<\/em> de l\u2019International Financial Reporting Standards <\/em>(IFRS) Foundation<\/em>, IFRS S2 Climate-related Disclosures<\/a><\/em>. Veuillez noter que les r\u00e8gles propos\u00e9es par la SEC ont plus de 500 pages et que CCLI a soulign\u00e9 les exigences propos\u00e9es en utilisant le cadre du Groupe de travail sur l\u2019information financi\u00e8re relative aux changements climatiques (Taskforce on Climate-related Financial Disclosures<\/em> \u2013 TCFD) pour organiser les comparaisons faites dans le tableau. Les lecteurs sont invit\u00e9s \u00e0 consulter les r\u00e8gles et normes propos\u00e9es pour obtenir des informations plus d\u00e9taill\u00e9es.<\/p>\n\n\n\n

Aucun des projets d\u2019instrument national\/r\u00e8gles\/expos\u00e9 n\u2019est encore finalis\u00e9. La p\u00e9riode de consultation sur le projet de r\u00e8glement 51-107 des AVCM est compl\u00e9t\u00e9e et un r\u00e9sum\u00e9 en anglais des 131 soumissions peut \u00eatre trouv\u00e9 au Summary of Submissions to Canadian Securities Administrators on Proposed National Instrument 51-107 Disclosure of Climate-related Matters<\/a><\/em>. Il y a pr\u00e9sentement une p\u00e9riode de consultation publique pour les r\u00e8gles propos\u00e9es par la SEC am\u00e9ricaine qui se termine le 17 juin 2022. En ce qui concerne le brouillon de l\u2019expos\u00e9 de l\u2019IFRS\/ISSB, la p\u00e9riode de consultation se termine le 29 juillet 2022.<\/p>\n\n\n\n

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

\n
Lisez le rapport<\/a><\/div>\n<\/div>\n\n\n\n

Ceci est une publication de l\u2019Initiative canadienne de droit climatique<\/em>.<\/p>\n","protected":false},"featured_media":9611,"template":"","resource_type":[72,138,28],"topic":[99,111,113],"area":[105,114],"class_list":["post-9635","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-devoirs-rapports-administrateurs","topic-obligations-fiduciaires","topic-risques-opportunites-climatiques","area-canada-fr","area-etats-unis"],"acf":[],"yoast_head":"\nA New Dawn in Climate Disclosure: Comparing Canada\u2019s proposed National Instrument 51-107 with proposed SEC rules and IFRS\/ISSB standards - Canada Climate Law Initiative<\/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\/fr\/resource\/a-new-dawn-in-climate-disclosure-comparing-canadas-proposed-national-instrument-51-107-with-proposed-sec-rules-and-ifrs-issb-standards\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A New Dawn in Climate Disclosure: Comparing Canada\u2019s proposed National Instrument 51-107 with proposed SEC rules and IFRS\/ISSB standards - Canada Climate Law Initiative\" \/>\n<meta property=\"og:description\" content=\"Les politiques de divulgation des risques et opportunit\u00e9s li\u00e9s au climat se d\u00e9veloppement rapidement au Canada et dans le monde. 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