Knowledge Hub
Canada’s one-stop-shop for everything related to climate governance
The TPT Disclosure Framework
This is the final version of the TPT Disclosure Framework. It is based on the draft launched for consultation in November 2022, which was updated following extensive engagement and consultation feedback. The key findings of the consultation are summarised in the TPT Status Update, published in July 2023. Sector specific guidance for preparers to interpret […]
Read moreNature-related risks and directors’ duties’
Under the Australian Corporations Act, nature-related risks are within the scope of directors’ duties to act with care and diligence, according to a legal opinion. Authored by Sebastian Hartford-Davis and Zoe Bush, the opinion ‘Nature-related risks and directors’ duties’ concluded that nature-related risks to a company should be regarded as foreseeable now, given the large […]
Read moreSubmission on CAPSA Guideline for Pension Plan Risk Management for Plan Administrators
The Canada Climate Law Initiative appreciates the ambitious nature of the Canadian Association of Pension Supervisory Authorities (CAPSA) Guideline for Pension Plan Risk Management for Plan Administrators, covering foundational pension risk management concepts, including environmental, social, and governance (ESG) considerations, leverage, cybersecurity, investment risk, and use of third parties, all of which are currently priorities […]
Read moreTaking a Credible Position on Nature
Human activities are driving an unprecedented loss in nature that has rapidly grown into a crisis. There is growing pressure on companies to publicly acknowledge this crisis, and articulate a credible position on protecting and restoring nature. The Embedding Project’s guide shows you how, including examples from companies that are leading in this space.
Read moreComparison: IFRS S2 Climate-related Disclosures with the TCFD recommendations
Following the Financial Stability Board’s announcement that the work of the Task force on Climate-related Financial Disclosures (TCFD) has been completed—with the ISSB Standards marking the ‘culmination of the work of the TCFD’—the IFRS Foundation published a comparison of the requirements in IFRS S2 Climate-related Disclosures and the TCFD recommendations.
Read moreRecommendations of the Taskforce on Nature-related Financial Disclosures
The recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD) have been designed to meet the corporate reporting requirements of organisations across jurisdictions, to be consistent with the global baseline for corporate sustainability reporting and to be aligned with the global policy goals in the Kunming-Montreal Global Biodiversity Framework. The TNFD disclosure framework consists of […]
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