Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
Top-Down Carbon Budgets and Their Relationship to Non-Financial Reporting
In the context of the EU’s review of its non-financial reporting regime, the Sustainability Accounting Standards Board (SASB) organized a virtual panel discussion on the topic of carbon budgets and their relationship to non-financial reporting. As greenhouse gas emission reductions and international sustainability goals increasingly become focal points of corporate sustainability strategies, how can progress […]
ESG Integration Insights – 2020 Edition
SASB’s ESG Integration Insights series provides practical examples of institutional investors using SASB Standards to systematically and rigorously integrate ESG into their investment processes. SASB Standards have become a valued piece of market infrastructure used to evaluate ESG-related risks and opportunities. The enclosed case studies, written by leaders at top investment companies, detail many of […]
Financing our Future
The report sets out actions to deliver a global sustainable financial system, with recommendations for all parts of the investment chain. The report was updated in December 2019 to reflect the actions and momentum that has built in the financial system since the report was first released.
The Climate Action Pathway for Net Zero Cooling
The pathway highlights three key messages to deliver this vision – passive cooling, super-efficient equipment and appliances, and ultra-low global warming potential (GWP) refrigerants. Urgent action is needed to ensure growing demand for future cooling can be met in a sustainable way. By 2050, achieving net zero cooling for all will mitigate up to 260 […]
Audit Committees and Effective Climate Governance, A Guide for Boards of Directors
Authored by Dr. Janis Sarra, Professor of Law at the University of British Columbia, with contributing authors Meghan Harris-Ngae, Ernst & Young, Roopa Davé, KPMG, and Ravipal Bains, McMillan LLP, this guide draws together current legal standards and best practice guidance for Canadian audit committees, to assist them in taking a leadership role in effective […]
The Global GHG Accounting and Reporting Standard for the Financial Industry
The Standard, developed by the PCAF Global Core Team, provides detailed methodological guidance to measure and disclose GHG emissions associated with six asset classes: listed equity and corporate bonds; business loans and unlisted equity; project finance; commercial real estate; mortgages; and motor vehicle loans.