Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
Scope 3 greenhouse gas emissions — are they on your radar?
As demands for credible climate action rise, so do expectations for companies to inventory and address their scope 3 GHG emissions — those emissions that are indirect and that occur upstream and downstream in their value chain. This report by CPA Canada aims to help directors:
Read moreCanada’s North Star in Climate Disclosure: Submission to the Canadian Securities Administrators (CSA) on proposed National Instrument 51-107 Disclosure of Climate-related Matters (NI 51-107)
It has been well over two years since the Canadian Securities Administrators (CSA) proposed National Instrument 51-107 Disclosure of Climate-related Matters (NI 51-107) and its companion policy. The Canada Climate Law Initiative (CCLI) made a submission strongly supporting a national instrument aligned with the recommendations of the Taskforce on Climate-related Financial Disclosures (TCFD), offering recommendations […]
Read moreBroadening the horizon: How CFOs and Finance Functions can help drive corporate sustainability
Consensus is growing that businesses must become more sustainable and move away from short-term profit maximisation as their ultimate goal, in order to secure their long-term financial survival and to meet societal expectations of contributing to wellbeing for all people and planet. Alongside this, the body of financing and reporting requirements and regulations for corporate […]
Read moreSubmission on Proposed Climate Risk Management Guideline by the Autorité des marchés financiers’ (AMF)
The Autorité des marchés financiers’ Climate Risk Management Guideline is an important acknowledgement that climate-related risks can significantly affect the safety and soundness of Québec-regulated financial institutions, in turn affecting the integrity of the Canadian financial system. The Canada Climate Law Initiative has three recommendations that will amplify Autorité des marchés financiers’ (AMF) protection of […]
Read moreClimate tech for industrial decarbonisation: What role for insurers?
This Geneva Association report examines the barriers to commercialising new climate technologies for global decarbonisation and the role re/insurers can play as both risk managers and investors.
Read moreInteroperability considerations for GHG emissions when applying GRI Standards and ISSB Standards
This document illustrates the areas of interoperability between GRI 305: Emissions 2016 (GRI 305) and IFRS S2 Climate-related Disclosures (IFRS S2) that a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both Standards.
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