Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
The Net Zero Investor Playbook
Investor Leadership Network’s Net Zero Investor Playbook offers an inventory of approaches institutional investors are taking to transition investing and highlights key challenges. The Net Zero Investor Playbook summarizes of the wide range of approaches to transition investing that investors are taking and categorizes them into four themes: Portfolio emissions forecasting and target setting Alignment […]
Submission on CAPSA’s draft Guideline on Environmental, Social and Governance Considerations in Pension Plan Management (ESG Guideline)
We are thankful for the opportunity to make submissions on the Canadian Association of Pension Supervisory Authorities’ (CAPSA‘s) draft Guideline on Environmental, Social and Governance Considerations in Pension Plan Management (ESG Guideline). The Canada Climate Law Initiative (CCLI) supports the three very broad principles contained in the Guideline; however, our view is that the baseline […]
Submission to IFRS ISSB on IFRS S2 Climate-related Disclosures
The International Financial Reporting Standards Foundation (IFRS) and its International Sustainability Standards Board (ISSB) provided the opportunity to comment on the proposed IFRS S2 Climate-related Disclosures (IFRS S2). The Canada Climate Law Initiative (CCLI) supports the overall framework of the exposure draft being aligned with the Financial Stability Board’s (FSB) Taskforce on Climate-related Financial Disclosures […]
Primer on Climate Change: Directors’ Duties and Disclosure Obligations 2nd edition
The Commonwealth Climate and Law Initiative has worked with the Climate Governance Initiative to produce the second edition to the Primer on Climate Change: Directors’ Duties and Disclosure Obligations. The Primer provides an overview of contemporary evidence that climate change presents foreseeable, and in many cases material, financial and systemic risks that affect corporations and […]
A role for audit committees in oversight of climate change
The Corporate Oversight and Governance Board (COGB) of Chartered Professional Accountants of Canada commissioned Climate Change – A Role for Audit Committees to support audit committee members in their oversight of climate change. While the entire board has a role to play in considering and overseeing management’s assessments related to climate change, the audit committee’s […]