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Annual Report 2024-2025
Read moreReinforcing Fiduciary Duties, Prudential Oversight and Mandatory Climate Disclosures in CAPSA’s Beyond-2026 Strategic Plan
We commend the Canadian Association of Pension Supervisory Authorities (CAPSA) for its steadfast commitment to coordinating and harmonizing pension regulatory principles across Canada “to improve pension plan administration and support pension plan administrators in meeting their fiduciary duty”. As CAPSA finalizes its next strategic plan, we urge the inclusion of a comprehensive framework that places […]
Read moreGuide on Adopting a Climate-first Approach in Sustainability Reporting
This guide, produced by the Canadian Sustainability Standards Board (CSSB), helps entities and their advisors comply with Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information, and CSDS 2, Climate-related Disclosures when using the transition relief and disclosing information on climate-related risks and opportunities only. To adopt a climate-first approach, […]
Read moreGlobal trends in climate change litigation: 2025 snapshot
This report focuses on key trends and evolutions in global climate change litigation from the calendar year 2024, while also highlighting important new developments through to May 2025. It provides a numerical analysis of how many cases have been filed, where and by whom, and a qualitative assessment of trends and themes in the types […]
Read moreBuilding resilience: A guide to climate governance for Canada’s construction sector
The Canadian construction industry is in a critical position to have a long-lasting impact, helping to build sustainable businesses and communities. By prioritizing and strengthening their own climate governance and collaborating with companies throughout the construction value chain, construction companies have the ability to work to mitigate the negative impacts of climate change and adapt […]
Read moreSubmission to IFRS ISSB on IFRS S2 Amendments to Greenhouse Gas Emissions Disclosures
The International Financial Reporting Standards Foundation (IFRS) and its International Sustainability Standards Board (ISSB) provided the opportunity to comment on the exposure draft proposing amendments to IFRS S2 Climate-related Disclosures. The amendments would provide reliefs to ease application of requirements related to the disclosure of greenhouse gas (GHG) emissions. The Canada Climate Law Initiative (CCLI) […]
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