Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
Scope 3 greenhouse gas emissions — are they on your radar?
As demands for credible climate action rise, so do expectations for companies to inventory and address their scope 3 GHG emissions — those emissions that are indirect and that occur upstream and downstream in their value chain. This report by CPA Canada aims to help directors:
Canada’s North Star in Climate Disclosure: Submission to the Canadian Securities Administrators (CSA) on proposed National Instrument 51-107 Disclosure of Climate-related Matters (NI 51-107)
It has been well over two years since the Canadian Securities Administrators (CSA) proposed National Instrument 51-107 Disclosure of Climate-related Matters (NI 51-107) and its companion policy. The Canada Climate Law Initiative (CCLI) made a submission strongly supporting a national instrument aligned with the recommendations of the Taskforce on Climate-related Financial Disclosures (TCFD), offering recommendations […]
Submission on Proposed Climate Risk Management Guideline by the Autorité des marchés financiers’ (AMF)
The Autorité des marchés financiers’ Climate Risk Management Guideline is an important acknowledgement that climate-related risks can significantly affect the safety and soundness of Québec-regulated financial institutions, in turn affecting the integrity of the Canadian financial system. The Canada Climate Law Initiative has three recommendations that will amplify Autorité des marchés financiers’ (AMF) protection of […]
Climate tech for industrial decarbonisation: What role for insurers?
This Geneva Association report examines the barriers to commercialising new climate technologies for global decarbonisation and the role re/insurers can play as both risk managers and investors.
Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards
This document illustrates the areas of interoperability between GRI 305: Emissions 2016 (GRI 305) and IFRS S2 Climate-related Disclosures (IFRS S2) that a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both Standards.
Climate risk assessments must engage with the law
Climate-related financial risk is the dominant frame through which many companies, investors, and regulators engage with climate change. The authors argue that developments in legal action mean that the basis for these assessments, which focus on physical and transition risks, is no longer accurate. Accounting for the legal system substantially alters the distribution of climate-related […]