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Directors’ Duties & Climate Change in Japan: 2025
Japanese directors should identify and manage risks and opportunities relating to climate change. If they don’t, they could face personal liability for failing to act in accordance with their legal duties. This report provides comprehensive legal guidance on corporate directors’ responsibilities under Japanese law, outlining their duties to identify, disclose, and manage climate-related risks.
Read moreSubmission to the Canadian Sustainability Standards Board on their proposed 2025-2028 Strategic Plan
The Canada Climate Law Initiative responded to the Canadian Sustainability Standards Board (CSSB) consultation on their proposed 2025-2028 Strategic Plan. To facilitate the adoption of the Canadian Sustainability Disclosure Standards (CSDS) 1 and 2 through a strengthened strategic plan, we recommend:
Read moreSubmission to Finance Canada: Pre-budget consultations in advance of the 2025 spring federal budget
Pre-budget consultations are an opportunity for Canadians from across the country to contribute to shaping the Government of Canada’s policies and priorities for Canada’s future. The Canada Climate Law Initiative submitted recommendations to Finance Canada regarding priorities for the spring 2025 federal budget. We make three suggestions to improve federal management of climate-related financial risks […]
Read moreAccountability for Nature: Comparison of Nature-related Assessment and Disclosure Frameworks and Standards
This report provides a comprehensive overview of key methodological and conceptual trends in nature- and pollution-related assessment and disclosure approaches, covering leading standards, frameworks, and reporting systems that guide private sector companies in assessing and reporting on their dependencies, impacts, risks, and opportunities related to nature and pollution. The analysis includes seven key frameworks and […]
Read moreApplying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2
This guide aims to help companies understand how to report only climate-related information when applicable using International Sustainability Standards Board (ISSB) Standards. The ISSB decided to provide transition reliefs in ISSB Standards, including the ‘climate-first’ transition relief, which is the focus of this guide. When providing only climate-related information in accordance with ISSB Standards, companies […]
Read moreSubmission to the Competition Bureau Canada on the proposed guidelines for environmental claims under the Competition Act consultation
The Canada Climate Law Initiative (CCLI) appreciates the opportunity to make recommendations to the Competition Bureau of Canada regarding the proposed guidelines on environmental claims under the Competition Act. The CCLI has identified two areas of importance in the proposed guidelines. The first pertains to the clarification of the scope of the new provisions under […]
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