Resources for Directors

Understand climate-related risks and opportunities and build climate competence to remain competitive

Mar 25th, 2024

Collaborating for Value Chain Decarbonisation

With the urgent need to reduce global emissions, rapid decarbonisation of our economy is essential, and the key is collaboration across the value chain. This guide by the Embedding Project provides practical advice and examples to help companies support their supply chain partners to decarbonise. You’ll find advice on how companies are prompting, influencing, supporting, […]

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Mar 13th, 2024

CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures

The Canadian Sustainability Standards Board (CSSB) was established to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of high-quality, internationally recognized sustainability disclosure standards. On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure Standards. […]

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Mar 13th, 2024

CSSB Exposure Draft – Proposed Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information

The Canadian Sustainability Standards Board (CSSB) was established to serve the public interest by setting and maintaining high-quality sustainability disclosure standards for Canadian entities and by contributing to the development of high-quality, internationally recognized sustainability disclosure standards. On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure Standards. […]

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Feb 27th, 2024

Climate 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 […]

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Feb 27th, 2024

Using 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 […]

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Feb 25th, 2024

Scope 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:

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