January 28, 2021

Duty to Protect: Corporate Directors and Climate-Related Financial Risk


Amid growing calls from regulators, financial standard organizations and institutional investors, Canadian corporations face pressure to adopt transparent climate-risk reporting. But first, they need greater clarity on the metrics and standards involved.

Author Janis Sarra recommends that Canada clarify and adopt mandatory uniform reporting on climate metrics and finance, so that corporate officers and directors can offer investors information that is transparent, comparable year over year and comparable between companies in a sector.

Governments can also provide more clarity through legislative reforms to further support directors in the transition to a low-carbon economy.

This is a Canada Climate Law Initiative publication.

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