CSA propose standardized and more comprehensive climate-related disclosure

January 1, 2022 | Bruno Caron

Bruno Caron authors a paper on the CSA’s release of National Instrument 51-107 Disclosure of Climate-related Matters:

On October 18, 2021, as a preamble to COP26, the United Nations Conference on Climate Change in Glasgow, the Canadian Securities Administrators (CSA) published for consultation draft National Instrument 51-107 Disclosure of Climate-related Matters (NI 51‑107). The CSA also provided explanatory notes in the form of Companion Policy 51‑107CP Disclosure of Climate-related Matters(CP) and completed this duo with two forms — Form 51-107A Climate-Related Governance Disclosure and Form 51-107B Climate-Related Strategy, Risk Management and Metrics and Targets Disclosure.

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