Resources for Directors
Understand climate-related risks and opportunities and build climate competence to remain competitive
A New Dawn in Climate Disclosure: Comparing Canada’s proposed National Instrument 51-107 with proposed SEC rules and IFRS/ISSB standards
Policies on disclosure of climate-related risks and opportunities are rapidly developing in Canada and globally. The Canada Climate Law Initiative (CCLI) has produced this chart to allow policymakers, investors, and civil society organizations to compare proposals made by Canadian securities regulators in proposed National Instrument 51-107 Disclosure of Climate-related Matters, with the United States Securities […]
Read moreThe Chairperson’s Insights into Climate Action
The Chairperson’s Insights into Climate Action provides a summary of highlights from interviews with 16 members of the World Economic Forum’s Community of Chairpersons on the topic of climate action. It explores key issues and best practices for board members across strategy, risk and opportunity, stakeholders, board competence and operations in relation to climate. It provides answers […]
Read moreExposure Draft – IFRS S2 Climate-related Disclosures
The International Sustainability Standards Board issued an exposure draft on disclosure of information about its exposure to climate-related risks and opportunities.
Read moreSummary of Submissions to Canadian Securities Administrators on Proposed National Instrument 51-107 Disclosure of Climate-related Matters
The Canadian Securities Administrators (CSA) received 131 submissions on proposed National Instrument 51-107 Disclosure of Climate-related Matters (NI 51-107) during the four-month public consultation period, of which 94% were from organizations and 6% were from individuals. We published a summary of the 131 submissions. This is a Canada Climate Law Initiative publication.
Read moreThe TNFD Nature-Related Risk & Opportuniy Management and Disclosure Framework Beta v0.1
More than half of the world’s economic output – US$44 trillion of economic value generation – is highly or moderately dependent on nature. Yet most companies, investors and lenders today inadequately account for nature-related risks and opportunities in their decisions. The Taskforce on Nature-related Financial Disclosures (TNFD) was established in response to the growing appreciation […]
Read moreFossil Fuel Subsidies in Canada: Governance Implications in the Net-Zero Transition
Canada ranks highly among the developed countries that have provided government support to the fossil fuel sector, but this situation is changing. To address the climate emergency, Canada has legally committed to achieving net-zero carbon dioxide (CO2) and other greenhouse gas (GHG) emissions by 2050. How our federal, provincial, and territorial governments spend public dollars […]
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