Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures
The Canadian Sustainability Standards Board (CSSB) was established to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of high-quality, internationally recognized sustainability disclosure standards. On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure Standards. […]
Read moreCSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information
The Canadian Sustainability Standards Board (CSSB) was established to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of high-quality, internationally recognized sustainability disclosure standards. On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure Standards. […]
Read moreLegal opinion: Nature-related risks and directors’ duties under the law of England and Wales
Board directors could potentially breach their duties to their company by failing to consider or act on relevant nature-related risks, according to this legal opinion, authored by a team of corporate and financial law barristers (high-ranking silks Sharif Shivji KC and Rebecca Stubbs KC leading Karl Anderson and Hossein Sharafi, with contributions from environmental law […]
Read moreCanadian Pension Climate Report Card 2023
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. This second edition finds that despite incremental progress, Canadian pension funds remain off track, especially compared to international peers. Far more work is needed to ensure Canadian […]
Read moreClimate Change: What does the future hold for health and life insurance?
This report, from the Geneva Association, assesses the implications of climate change for life and health insurers, classifying threats related to morbidity and mortality into four categories: acute, chronic, transition and litigation. It finds that the short-term consequences for the sector have so far been limited. However, the frequency and severity of climate events are […]
Read moreUsing the SASB Standards to meet the requirements in IFRS S1
This educational material answers key questions including: How do the SASB Standards fit in IFRS S1? What are the benefits of using the SASB Standards? What are the SASB Standards? How does a company use the SASB Standards to meet the requirements in IFRS S1? What questions should you ask when identifying metrics and developing […]
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