Knowledge Hub
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Canadian 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 […]
Read moreScope 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:
Read moreCanada’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 […]
Read moreBroadening the horizon: How CFOs and Finance Functions can help drive corporate sustainability
Consensus is growing that businesses must become more sustainable and move away from short-term profit maximisation as their ultimate goal, in order to secure their long-term financial survival and to meet societal expectations of contributing to wellbeing for all people and planet. Alongside this, the body of financing and reporting requirements and regulations for corporate […]
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