Bring National Instrument 51-107 Disclosure of Climate-related Matters (NI 51-107) into force

We call on the Canadian Securities Administrators to finalize NI 51-107

What is NI 51-107?

On October 18, 2021, the Canadian Securities Administrators (CSA) published proposed National Instrument Climate-related Matters (NI 51-107). The proposed instrument would introduce disclosure requirements regarding climate-related matters. It aims to address the need for more consistent and comparable information to help inform investment decisions.

What’s happening?

Nearly three years have passed since the Canadian Securities Administrators introduced NI 51-107. We’re still waiting for it to be finalized.

Meanwhile other jurisdictions have moved forward with mandatory climate disclosures.

Why does Canada need NI 51-107 to be finalized and brought into force?

What needs to happen in order to bring NI 51-107 into force?

  1. The Canadian Sustainability Standards Board (CSSB) finishes consultation and finalizes CSSB standards (expected in fall 2024)
  2. The CSA reviews the CSSB standards and opens another consultation to revise NI 51-107
  3. The CSA reviews the feedback and makes any necessary revisions to NI 51-17
  4. The CSA brings into force the final NI 51-107
  5. Provinces and territories adopt NI 51-107 as a rule or regulation within their jurisdiction

What can I do?

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