Resources for Trustees
Understand climate-related risks and opportunities and build climate competence to improve effective fund management.
The 1.5°C Business Playbook
Climate change is already harming societies and the global economy. Evidence shows that humanity is taking grave risks with the stability of the Earth’s life support system if global average surface temperature continues to rise. Reducing this risk means working together to stabilise temperature rise to a maximum of 1.5°C above pre-industrial temperatures. To achieve […]
Read moreProposed Changes to the SASB Conceptual Framework & Rules of Procedures
The SASB Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide SASB in its approach to setting standards for sustainability accounting; it provides an overview of sustainability accounting, describing its objectives and audience.
Read moreThe emergence of foreseeable biodiversity-related liability risks for financial institutions: A gathering storm?
Recent economic literature identifies liability as a key category of foreseeable financial risk associated with biodiversity loss. However, it has not, to date, provided further guidance on the nature and extent of litigation and legal risks that should be considered in determining the potential materiality of relevant risks for a given financial actor or system. […]
Read moreA Primer for Enviromental & Social Disclosure
This primer is an updated version of A Primer for Environmental & Social Disclosure, originally published by CPA Canada and TMX Group in 2014. It is intended for Toronto Stock Exchange (TSX)- and TSX Venture Exchange (TSXV)-listed issuers seeking to get started on the E&S aspects of their ESG disclosure, or looking to enhance their existing […]
Read moreInsolvency Risk and Climate
There are numerous risks associated with climate change, including solvency risk. For example, there is a substantial shift in investment dollars away from carbon-intensive production activities towards new technologies in virtually every sector of the economy, which means diminished access to capital for some businesses. The Sustainability Accounting Standards Board has identified material financial impacts […]
Read moreFinal Report of the Expert Panel on Sustainable Finance
Canada has a strong, diversified and resource-rich economy; a world-leading financial sector; and excellent capacity for innovation. By harnessing these advantages, Canada can be among the leaders in the global transition to a low-emissions future, as a trusted source of climate-smart solutions, expertise and investment. Realizing this ambition will require a committed alliance between business, […]
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