Resources for Directors
Understand climate-related risks and opportunities and build climate competence to remain competitive
Cultivating effective climate governance: A guide for small farm corporations in Canada
Planning for climate change, beyond the farmgate and the immediate crop season, is the purpose of this guide, intended for farms smaller than 5,000 hectares (12,355 acres). Directors of smaller farm corporations need to have effective climate governance in place and consider climate-related risks and opportunities in their decision-making to ensure the farm business they […]
Read moreStocktake on Nature-related Risks: Supervisory and regulatory approaches and perspectives on financial risk
The Financial Stability Board (FSB) conducted a stocktake of regulatory and supervisory initiatives associated with the identification and assessment of nature-related financial risks, including an investigation of the perception of central banks and supervisors regarding whether nature degradation, such as biodiversity loss, is a relevant financial risk. The stocktake summarizes current and planned regulatory and […]
Read moreIFRS 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 moreScaling impact investing in Canada through mobilizing asset owners
The Canadian Impact Investing Working Group (CIIWG), led by Fondaction, commissioned this research to better understand the drivers and opportunities for Canadian asset owners to allocate capital to scale the impact investing market with integrity.
Read moreESRS–ISSB Standards Interoperability Guidance
The IFRS Foundation and EFRAG have published guidance material to illustrate the high level of alignment achieved between the International Sustainability Standards Board’s IFRS Sustainability Disclosure Standards (ISSB Standards) and the European Sustainability Reporting Standards (ESRS) and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures. […]
Read moreUnearthing a Greener Future: Digging Deeper into Effective Climate Governance in the Canadian Mining Sector
Major mining companies are facing climate-related risks and opportunities such as floods, fires, droughts, policy and regulation adjustments, market shifts, and technological adaptations. Directors of major mining companies have a fiduciary duty to be cognizant of these risks and opportunities and to act on them with care, skill, and diligence. This includes being continually aware […]
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