Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
The Role of Auditors in Company-Prepared ESG Information: Present and Future
This publication builds on the concepts outlined in The Role of Auditors in Company-Prepared Information: Present and Future. We will provide an overview of what ESG reporting is, how investors are using the information, and how public company auditors are well positioned to enhance the reliability of ESG information given their public interest role. We […]
Read moreBriefing for Finance: Biodiversity
Loss of nature and biodiversity can impact business operations. However, investing in biodiversity also offers opportunities. It can help to improve the long-term viability of business models, reduce costs and increase operational efficiency and resilience.
Read moreCanada’s Official Greenhouse Gas Inventory
Every year, Canada prepares and submits a national greenhouse gas (GHG) inventory to the United Nations Framework Convention on Climate Change (UNFCCC).
Read moreImplementing a Sustainable Finance Framework: Top Tips
The guidance builds on the A4S Essential Guide to Debt Finance and draws on the experience and examples of issuers to set out five top tips for treasurers. The top tips are based on the practical experience of treasurers, international guiding principles, and an extensive list of framework examples. The technical team of ACT and […]
Read moreCarbon Pricing in a Federal State: The Case of Canada
Canada has broad-based emissions pricing in place across the country. But this implementation shows a lack of uniformity, both in terms of policy design and policy implementation.
Read moreInsolvency Risk and Climate
There are numerous risks associated with climate change, including solvency risk. For example, there is a substantial shift in investment dollars away from carbon-intensive production activities towards new technologies in virtually every sector of the economy, which means diminished access to capital for some businesses. The Sustainability Accounting Standards Board has identified material financial impacts […]
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