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Securities regulators to issue guidance on disclosure of climate change-related risks

Wednesday, May 23, 2018 @ 9:34 AM | By Selina Lee-Andersen

In recent years, there has been increasing scrutiny in both Canada and abroad on the disclosure by reporting issuers of material climate change-related risks, opportunities and financial impacts.

In March 2017 the Canadian Securities Administrators (CSA) announced a project to review the disclosure by reporting issuers of risks and financial impacts associated with climate change. The project was aimed at assessing whether current securities legislation and guidance are sufficient for issuers to determine what climate change-related disclosures should be made, better understanding what climate change-related information...