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Accountability for Nature: Comparison of Nature-related Assessment and Disclosure Frameworks and Standards
This report provides a comprehensive overview of key methodological and conceptual trends in nature- and pollution-related assessment and disclosure approaches, covering leading standards, frameworks, and reporting systems that guide private sector companies in assessing and reporting on their dependencies, impacts, risks, and opportunities related to nature and pollution. The analysis includes seven key frameworks and […]
2024 Canadian Pension Climate Report Card
Shift’s annual Canadian Pension Climate Report Card is an independent benchmark for evaluating the quality, depth and credibility of climate policies for 11 of Canada’s largest pension managers. Collectively managing $2.4 trillion in retirement savings, these pension funds have all acknowledged that climate change poses significant risks for their investments. Runaway global heating and destabilizing […]
Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2
This guide aims to help companies understand how to report only climate-related information when applicable using International Sustainability Standards Board (ISSB) Standards. The ISSB decided to provide transition reliefs in ISSB Standards, including the ‘climate-first’ transition relief, which is the focus of this guide. When providing only climate-related information in accordance with ISSB Standards, companies […]
Submission to the Competition Bureau Canada on the proposed guidelines for environmental claims under the Competition Act consultation
The Canada Climate Law Initiative (CCLI) appreciates the opportunity to make recommendations to the Competition Bureau of Canada regarding the proposed guidelines on environmental claims under the Competition Act. The CCLI has identified two areas of importance in the proposed guidelines. The first pertains to the clarification of the scope of the new provisions under […]
Assessment of Climate-related Vulnerabilities: Analytical framework and toolkit
Climate-related shocks could materialise through abrupt changes in policies, technological innovation and/or consumer preferences (transition risks), or through the materialisation of physical hazards, such as floods, droughts or windstorms (physical risks). These shocks raise concerns over financial institutions’ ability to manage their risks and to continue to provide financial services in certain segments and geographical […]
Planetary Solvency – finding our balance with nature: Global risk management for human prosperity
‘Planetary Solvency – finding our balance with nature’ is the Institute and Faculty of Actuaries’ fourth report in collaboration with climate scientists. The report develops a framework for global risk management to address risks and show how this approach can support future prosperity. It also shows how a lack of realistic risk messaging to guide […]