Knowledge Hub
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IFRS S2 Adoption by Jurisdiction
Summary The International Sustainability Standards Board (ISSB) announced that “[c]lose to 400 organisations from 64 jurisdictions have committed to advancing the adoption or use of the International Sustainability Standards Board’s climate-related reporting at a global level” at the COP28. The Canada Climate Law Initiative (CCLI) has conducted research into the jurisdictional adoption of the International […]
Read moreThe Cost of Inaction: A CEO Guide to Navigating Climate Risk
Climate risks are no longer a distant threat; they are unfolding now, disrupting industries worldwide. Climate-related disasters have inflicted over $3.6 trillion in damage since 2000, with risks accelerating. For businesses, physical risks like extreme weather events and transition risks such as rising carbon pricing are already transforming markets and reshaping business models. This report […]
Read moreDisclosure on the rise: 2024 climate disclosure report
Torys LLP surveyed the climate disclosure practice of 220 of Canada’s largest public companies.
Read moreBeyond Target 15: Aligning Corporate Nature Actions to the Global Biodiversity Framework
Biodiversity loss continues to pose a significant threat to ecosystems and human well-being. To address this global biodiversity crisis, the Global Diversity Framework (GBF) lists 23 targets to achieve by 2030. Following the initial announcement back in 2022, Target 15 was isolated, becoming the primary focus for corporate companies. While important, promoting and highlighting initiatives […]
Read moreSubmission to the International Accounting Standards Board on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples
International Accounting Standards Board (IASB) aims to offer further guidance to preparers by using examples regarding what may constitute decision-useful information in climate and sustainability reporting. The Canada Climate Law Initiative comments on IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements, Proposed illustrative examples.
Read moreInvesting for Sustainability Impact: Guidance informed by the Legal Framework for Impact
This guide introduces a four-part framework for investors to implement investing for sustainability impact:
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