{"id":53647,"date":"2026-09-28T14:11:00","date_gmt":"2026-09-28T18:11:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=53647"},"modified":"2026-09-28T15:22:08","modified_gmt":"2026-09-28T19:22:08","slug":"esg-and-sustainability-reporting-in-canada-what-foreign-companies-must-disclose","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/esg-and-sustainability-reporting-in-canada-what-foreign-companies-must-disclose\/","title":{"rendered":"ESG and\u00a0sustainability\u00a0reporting in Canada: What foreign companies must disclose\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Who is&nbsp;this&nbsp;for:&nbsp;<\/strong>GCs, CFOs, Chief Sustainability Officers, and compliance&nbsp;leads&nbsp;at foreign companies&nbsp;operating&nbsp;in Canada, importing goods into Canada, listed on Canadian stock exchanges, or&nbsp;operating&nbsp;as federally or provincially regulated financial institutions.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The assumption that creates the most compliance exposure<\/strong>: Foreign companies entering Canada&nbsp;may&nbsp;assume that ESG reporting is a voluntary exercise&nbsp;like&nbsp;a reputational commitment rather than a legal obligation. That assumption was more defensible two years ago, but&nbsp;not&nbsp;anymore.&nbsp;For example, the&nbsp;<em>Fighting Against Forced Labour and Child Labour in Supply Chains Act,&nbsp;<\/em>commonly referred to as the\u202fModern Slavery Act\u202f(the&nbsp;<strong>MSA<\/strong>),<em>&nbsp;<\/em>has been in force since January 1,&nbsp;2024&nbsp;and carries penalties of up to CAD $250,000 per offence with personal liability for directors and officers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For federally regulated financial institutions, the&nbsp;Office of the Superintendent of Financial Institutions\u2019&nbsp;(<strong>OSFI<\/strong>)&nbsp;Guideline B-15 imposes mandatory climate risk management and disclosure obligations. The AMF has issued parallel climate risk guidance for Quebec-supervised&nbsp;financial&nbsp;institutions.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition,&nbsp;all reporting issuers, generally companies that have offered securities to the public in Canada,&nbsp;are subject to existing continuous disclosure obligations that require material ESG risks,&nbsp;including&nbsp;risks related to&nbsp;climate&nbsp;change,&nbsp;loss of&nbsp;biodiversity, and forced&nbsp;labour,&nbsp;to be disclosed in their annual filings.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consequently, the direction of travel&nbsp;in Canada&nbsp;is toward more mandatory disclosure, not less. The Canadian Sustainability Standards Board released Canada&#8217;s first voluntary sustainability disclosure standards in December 2024. Foreign companies that begin building their Canadian ESG reporting infrastructure now will be materially better positioned than those who wait for mandatory rules to arrive.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In this article<\/strong>:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8d39b2df wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"#msa\">Modern Slavery Legislation in Canada: mandatory reporting for supply chain risk<\/a><\/li>\n\n\n\n<li><a href=\"#osfi\" type=\"internal\" id=\"#partnerships\">OSFI Guideline B-15: Climate risk management and AMF climate risk management guideline<\/a><\/li>\n\n\n\n<li><a href=\"#amf\" type=\"internal\" id=\"#amf\">AMF Climate Risk Management Guideline: Quebec-supervised financial institutions<\/a><\/li>\n\n\n\n<li><a href=\"#disclosure\">General\u00a0ESG\u00a0disclosure\u00a0obligations\u00a0applicable to\u00a0all\u00a0reporting\u00a0issuers<\/a><\/li>\n\n\n\n<li><a href=\"#takeaways\">Key takeaways<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/\">Read more on Doing Business in Canada<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" id=\"msa\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"padding-top:var(--wp--preset--spacing--medium)\">1.&nbsp;Modern Slavery Legislation in Canada: mandatory reporting for supply chain risk&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The MSA,<em>&nbsp;<\/em>which came into force on January 1, 2024,&nbsp;requires affected businesses&nbsp;operating&nbsp;in Canada to&nbsp;submit&nbsp;a public report by May 31 of each year detailing their efforts to prevent and reduce the risks of forced or child labour within their supply chains.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Who must report?&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The MSA applies to any corporation, partnership, trust, or other unincorporated organization (i) that is listed on a Canadian stock exchange, or (ii) that has a place of business in Canada, does business in Canada, or holds assets in Canada, and meets at least two of the following three criteria for at least one of its two most recent financial years:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Holds at least&nbsp;<strong>$20 million<\/strong>&nbsp;in assets.&nbsp;<\/li>\n\n\n\n<li>Generated at least&nbsp;<strong>$40 million<\/strong>&nbsp;in revenue.&nbsp;<\/li>\n\n\n\n<li>Employs an average of at least&nbsp;<strong>250 employees<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The&nbsp;MSA imposes a reporting obligation on&nbsp;in-scope entities if they produce goods in Canada or elsewhere or import into Canada goods produced outside Canada.&nbsp;An in-scope entity controlling another entity engaged in the production of goods or in the importation into Canada&nbsp;of goods&nbsp;will also be subject to the&nbsp;annual&nbsp;reporting obligation.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Key compliance requirements&nbsp;<\/h3>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li style=\"padding-bottom:var(--wp--preset--spacing--x-small)\"><strong>Annual Disclosure<\/strong>: Impacted businesses must complete an online questionnaire and&nbsp;submit&nbsp;an annual report to&nbsp;Public Safety Canada&nbsp;by May 31 of each year.&nbsp;<\/li>\n\n\n\n<li style=\"padding-bottom:var(--wp--preset--spacing--x-small)\"><strong>Board Approval<\/strong>: The&nbsp;annual&nbsp;report must be formally approved by the&nbsp;entity\u2019s&nbsp;governing body, for a&nbsp;corporation\/company,&nbsp;that is its&nbsp;board of&nbsp;directors,&nbsp;before submission.&nbsp;<\/li>\n\n\n\n<li style=\"padding-bottom:var(--wp--preset--spacing--x-small)\"><strong>Public Accessibility<\/strong>:&nbsp;Reporting entities&nbsp;must publish the report prominently on their corporate website, if they have one.&nbsp;<\/li>\n\n\n\n<li><strong>Mandatory Content<\/strong>: The report must outline the entity&#8217;s structure, operational activities, supply chains, due diligence policies, remediation measures, and internal employee training programs.&nbsp;A report that is generic, incomplete, or inconsistent with the company&#8217;s actual supply chain practices&nbsp;may&nbsp;create reputational exposure that is separate from and potentially greater than the regulatory penalty for non-filing.&nbsp;<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties for&nbsp;non-compliance&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Failing to submit&nbsp;a report,&nbsp;failing to publish&nbsp;it publicly, or providing false or misleading information is a summary offence.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fines<\/strong>: Violations can lead to financial penalties of up to&nbsp;<strong>$250,000 CAD<\/strong>&nbsp;per offence.&nbsp;<\/li>\n\n\n\n<li><strong>Personal Liability<\/strong>: Corporate directors, officers, and agents can be held personally liable if they directed, authorized, or acquiesced to the offence.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The MSA&nbsp;is primarily a&nbsp;<strong>transparency and disclosure statute<\/strong>, rather than due-diligence&nbsp;legislation;&nbsp;it does not require companies to&nbsp;eliminate&nbsp;forced labour from their supply chains, but to report on what they are doing about it. However, foreign&nbsp;companies&nbsp;interested in doing business in Canada&nbsp;should proactively review their global procurement processes, as Canadian customs authorities also enforce a strict import ban on goods flagged for forced labour risks.&nbsp;A company whose MSA report&nbsp;identifies&nbsp;forced labour risk in its supply chain and takes no remediation action faces not only regulatory exposure under the MSA but potential import ban enforcement on the goods themselves. The two regimes&nbsp;operate&nbsp;independently but their intersection creates compounding exposure.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quebec-specific disclosure obligations for listed issuers&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to the MSA, Quebec\u2019s <em>Autorit\u00e9 des&nbsp;march\u00e9s&nbsp;financiers<\/em> (<strong>AMF<\/strong>) (Quebec\u2019s securities regulator)&nbsp;has&nbsp;issued a notice relating to modern slavery disclosure requirements applicable to issuers subject to&nbsp;the&nbsp;regulatory purview of the AMF. The notice reminds issuers that Canadian continuous information regulation requires&nbsp;issuers to disclose in their Annual Information Form (<strong>AIF<\/strong>), the risk factors relating to the company and its business most likely to influence an investor\u2019s decision to purchase securities of the company&nbsp;which could include information regarding modern slavery if a&nbsp;reasonable&nbsp;investor\u2019s decision to buy, sell or hold securities of the issuer would likely be influenced or changed if the information in question was omitted or misstated.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, an issuer could face the following&nbsp;risks\u202f:&nbsp;litigation&nbsp;risks, reputational risks and operational risks associated with modern slavery. The issuer could also face risks affecting its supply chain, where applicable.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"osfi\">The AMF notice also reminds issuers&nbsp;that the AIF requires an issuer to describe the social policies the company has implemented that are fundamental to its operations as well as the steps to implement them. The definition of&nbsp;\u201csocial policy\u201d&nbsp;is broad and may include policies dealing with issues related to modern slavery. Finally,&nbsp;the AMF&nbsp;notice reminds issuers&nbsp;that&nbsp;<em>Regulation 58-101 respecting Disclosure of Corporate Governance Practices<\/em>&nbsp;(<strong>Regulation 58-101<\/strong>)&nbsp;requires issuers to&nbsp;disclose&nbsp;whether or not&nbsp;the board of directors has adopted a code of conduct and ethics for directors,&nbsp;officers&nbsp;and employees. Such code of conduct and ethics should be designed to promote integrity and deter wrongdoing, in particular, as&nbsp;regards fair dealing with the issuer\u2019s employees. Regulation 58-101 also requires the issuer to&nbsp;disclose&nbsp;the steps taken by the board of directors to encourage and promote a culture of ethical business conduct.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. OSFI Guideline B-15: Climate risk management and AMF climate risk management guideline<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Who it applies to&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">OSFI&nbsp;Climate Risk Management Guideline (<strong>Guideline B-15<\/strong>) establishes OSFI\u2019s expectations related to the federally regulated financial institutions\u2019 (<strong>FRFIs<\/strong>) management of climate-related risks (both physical and transitional risks).&nbsp;It aims to support FRFIs&nbsp;in developing greater resilience&nbsp;to, and management of, these risks.&nbsp;Guideline B-15 applies to all FRFIs except foreign bank branches.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What it requires<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Guideline B-15 is divided into two chapters&nbsp;and is aligned with&nbsp;the&nbsp;four pillars contained in&nbsp;the Task Force on Climate-related Financial Disclosure (<strong>TCFD<\/strong>)&nbsp;Framework now&nbsp;embedded&nbsp;in the International Sustainability Standards Board (<strong>ISSB<\/strong>) IFRS S2.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Chapter 1 \u2014 Governance and risk management:<\/strong>&nbsp;The FRFI&nbsp;must&nbsp;identify&nbsp;and understand the impact of climate-related risk on its short-term and long-term strategy, capital and financial plans and recommend the implementation of a&nbsp;climate&nbsp;transition&nbsp;plan in line with its business plan and strategy.&nbsp;In&nbsp;developing&nbsp;this&nbsp;climate&nbsp;transition&nbsp;plan the FRFI should assess its achievability under different climate-related scenarios and have internal metrics and targets to help measure its progress in achieving its&nbsp;climate&nbsp;transition&nbsp;plan.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"amf\"><strong>Chapter 2 \u2014 Climate-related financial disclosures:<\/strong>&nbsp;FRFIs&nbsp;must&nbsp;disclose&nbsp;information specific to the current and potential future impact of climate-related risks and opportunities on the FRFI\u2019s markets, business, corporate or investment strategy, financial&nbsp;statements&nbsp;and future cash flows.&nbsp;The climate-related financial disclosure should serve the needs of sophisticated&nbsp;users, but&nbsp;also be&nbsp;concise&nbsp;enough to be understood by the&nbsp;general public&nbsp;and be balanced between qualitative and quantitative information. The information reported should be verifiable and of high-quality and use best-in-class measurement methodologies (for&nbsp;example&nbsp;GHG emissions should be accounted for using the GHG&nbsp;Protocol&nbsp;Corporate Standard) and be based&nbsp;on&nbsp;the&nbsp;Canadian Sustainability Standards Board (<strong>CSSB<\/strong>)&nbsp;disclosure standards&nbsp;and recognized climate scenarios such as the ones&nbsp;developed&nbsp;by the International Energy Agency, the Intergovernmental Panel on Climate Change and the Network for Greening the&nbsp;Financial System and should also consider domestic legislation such as the&nbsp;<em>Canadian Net-Zero Emissions Accountability Act<\/em>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3.&nbsp;AMF Climate Risk Management Guideline: Quebec-supervised financial institutions&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Who it applies to&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Similar to&nbsp;Guideline B-15, in July 2024,&nbsp;the AMF&nbsp;issued its&nbsp;<em>Climate Risk Management Guideline<\/em>, aligned with the ISSB IFRS S2. The guideline applies to insurers, financial services cooperatives, trust companies, and other deposit-taking institutions&nbsp;operating&nbsp;under the AMF\u2019s supervision.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Implementation timeline<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The guideline&nbsp;establishes&nbsp;phased implementation timelines based on institution size:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Larger institutions:<\/strong>&nbsp;Required&nbsp;to comply within 180 days following the end of the 2024&nbsp;financial year,&nbsp;meaning larger AMF-supervised institutions should already&nbsp;be in compliance.&nbsp;<\/li>\n\n\n\n<li><strong>Smaller institutions:<\/strong>&nbsp;Required&nbsp;to comply by the close of the 2025&nbsp;financial year.&nbsp;<\/li>\n\n\n\n<li><strong>Scope 3 GHG emissions:<\/strong>&nbsp;Disclosure obligations become effective one year after the primary implementation deadline for each&nbsp;institution&nbsp;size category.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign financial institutions&nbsp;operating&nbsp;in Quebec under AMF supervision should confirm which category they fall into and whether their implementation deadline has already passed. For larger institutions whose 180-day window has elapsed, the AMF guideline is not a future compliance project, but&nbsp;a current obligation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"disclosure\">Finally, in July 2026, the AMF issued a&nbsp;staff&nbsp;notice informing in-scope financial institutions carrying out asset management activities that it was indefinitely deferring the disclosure requirement for financed emissions related to off-balance-sheet investments. These disclosure obligations were initially set to take effect in 2029.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4.&nbsp;General&nbsp;ESG&nbsp;disclosure&nbsp;obligations&nbsp;applicable to&nbsp;all&nbsp;reporting&nbsp;issuers&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Who it applies to&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">All reporting issuers (companies that have made a distribution of securities to the public in Canada) are subject to disclosure of ESG risks in their continuous disclosure documents.&nbsp;Foreign companies listed on Canadian exchanges or that have otherwise made a public distribution of securities in Canada are reporting issuers subject to these obligations.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Climate and environmental risk disclosure&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Reporting issuers are&nbsp;required&nbsp;to&nbsp;disclose&nbsp;in their Management\u2019s Discussion &amp; Analysis (<strong>MD&amp;A<\/strong>) and AIF risks that may&nbsp;reasonably have&nbsp;a&nbsp;material&nbsp;effect&nbsp;on the future performance of the issuer including total revenue and profit or loss from continuing operations.&nbsp;These risks may include risks resulting from climate change or loss of biodiversity,&nbsp;the&nbsp;effects&nbsp;of environmental regulation or policies.&nbsp;These obligations exist under current securities law and apply regardless of whether CSSB standards are adopted voluntarily or mandated. A foreign company that is a Canadian reporting issuer and does not&nbsp;disclose&nbsp;material climate-related risks in its MD&amp;A or AIF is non-compliant today,&nbsp;not at some future date when mandatory sustainability standards take effect.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Canadian Sustainability Standards Board:&nbsp;voluntary standards now, mandatory framework coming<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The CSSB released its finalized sustainability disclosure standards,&nbsp;CSDS 1 (General Requirements for Disclosure of Sustainability-related Financial Information) and CSDS 2 (Climate-related Disclosures),&nbsp;in December 2024, effective for annual reporting periods beginning on or after January 1, 2025. The standards are currently voluntary.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For reporting issuers preparing for the eventual mandatory regime, early voluntary adoption of CSDS 1 and CSDS 2 serves two purposes: it builds the internal data infrastructure and governance processes that mandatory compliance will require, and it signals to investors and regulators that the issuer is engaged with the direction of Canadian disclosure expectations. Companies that wait for mandatory rules to adopt the standards will face a compressed implementation timeline that companies already&nbsp;reporting&nbsp;voluntarily will not.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Board diversity disclosure: non-venture issuers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Certain reporting issuers&nbsp;(non-venture issuers) are&nbsp;required&nbsp;to&nbsp;disclose&nbsp;in their proxy solicitation circular or AIF governance information concerning the representation of women on the&nbsp;board of&nbsp;directors and in executive officer positions.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CBCA diversity disclosure: publicly traded CBCA corporations<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"takeaways\" style=\"padding-bottom:var(--wp--preset--spacing--medium)\">Finally, all publicly&nbsp;traded corporations governed by the&nbsp;<em>Canada Business Corporations Act<\/em>&nbsp;(<strong>CBCA<\/strong>) are required to disclose information on the issuer\u2019s policy&nbsp;regarding&nbsp;diversity of the&nbsp;board of&nbsp;directors and senior management.&nbsp;The CBCA requires information concerning the&nbsp;number&nbsp;and percentage of members of the&nbsp;board of&nbsp;directors and senior management who are women, indigenous peoples, members of visible minorities and persons with disabilities and also requires the issuer to disclose whether or not it has adopted a target of representation in such positions, and if no such target has been adopted, the reason why.&nbsp;Foreign companies incorporated under the CBCA that are publicly traded in Canada must meet this disclosure obligation annually. The absence of a diversity target does not excuse the disclosure;&nbsp;the obligation is to&nbsp;disclose&nbsp;the policy position, whatever it is.<\/p>\n\n\n\n<div class=\"wp-block-group has-base-2-background-color has-background is-layout-constrained wp-container-core-group-is-layout-03cab32d wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--medium);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--medium);padding-left:var(--wp--preset--spacing--medium)\">\n<h2 class=\"wp-block-heading\">Key&nbsp;takeaways&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Modern Slavery Act&nbsp;is&nbsp;in force&nbsp;since January 1, 2024. If your company does business in Canada and meets two of the three financial thresholds, the annual reporting obligation exists now.&nbsp;<\/li>\n\n\n\n<li>The MSA board approval requirement is a governance obligation, not a management compliance task. The board of the Canadian entity,&nbsp;or the foreign parent board in some cases,&nbsp;must formally approve the report before submission.&nbsp;<\/li>\n\n\n\n<li>The import ban on goods produced with forced&nbsp;labour&nbsp;operates&nbsp;independently from the MSA. A company that identifies forced labour risk in its MSA report and takes no remediation action faces potential enforcement on the goods themselves, not only the reporting penalty.&nbsp;<\/li>\n\n\n\n<li>OSFI Guideline B-15 applies to all federally regulated financial institutions except foreign bank branches. Scope 3 GHG emissions disclosure is required by FY 2028. Begin building data collection infrastructure now.&nbsp;<\/li>\n\n\n\n<li>AMF-supervised institutions in Quebec have implementation deadlines that have already&nbsp;passed&nbsp;for larger institutions.&nbsp;Confirm your category and compliance status&nbsp;immediately.&nbsp;<\/li>\n\n\n\n<li>Material climate&nbsp;change,&nbsp;loss of&nbsp;biodiversity, forced&nbsp;labour, and environmental risks must already be&nbsp;disclosed&nbsp;in MD&amp;A and AIF filings under existing securities law.&nbsp;<\/li>\n\n\n\n<li>CSSB standards are voluntary as of 2025.&nbsp;Early voluntary adoption builds the infrastructure and governance processes that mandatory compliance will&nbsp;require,&nbsp;and&nbsp;compresses the&nbsp;implementation&nbsp;risk&nbsp;if and&nbsp;when&nbsp;mandatory rules arrive.&nbsp;<\/li>\n\n\n\n<li>Publicly traded CBCA corporations must&nbsp;disclose&nbsp;diversity data for the board and senior management annually,&nbsp;including Indigenous peoples, visible minorities, and persons with disabilities,&nbsp;and must&nbsp;state&nbsp;whether a diversity target has been adopted and if not, why&nbsp;(comply or explain approach).&nbsp;<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"padding-top:var(--wp--preset--spacing--medium)\">How Miller Thomson can help&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Canada&#8217;s ESG and sustainability reporting landscape is evolving faster than at any point in its history. The Modern Slavery Act, OSFI Guideline B-15, the AMF Climate Risk Guideline, existing securities disclosure obligations, and the&nbsp;voluntary&nbsp;sustainability standards framework&nbsp;of the CSSB&nbsp;collectively create a compliance environment that requires coordinated legal, governance, and reporting advice,&nbsp;not a single-practitioner response.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Miller Thomson&#8217;s ESG and&nbsp;Carbon Finance&nbsp;teams advise foreign companies on the full spectrum of Canadian ESG reporting obligations,&nbsp;from Modern Slavery Act threshold assessment, compliance program implementation&nbsp;and annual report preparation through OSFI and AMF climate risk compliance, continuous disclosure obligation review, CSSB voluntary adoption planning, and board diversity disclosure. Our national presence includes Quebec practitioners who advise on the AMF-specific obligations that apply in addition to the federal framework.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Speak with a Miller Thomson&nbsp;<a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/esg-and-carbon-finance\/\" target=\"_blank\" rel=\"noreferrer noopener\">ESG and&nbsp;Carbon Finance&nbsp;lawyer<\/a>&nbsp;about your Canadian reporting obligations&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who is&nbsp;this&nbsp;for:&nbsp;GCs, CFOs, Chief Sustainability Officers, and compliance&nbsp;leads&nbsp;at foreign companies&nbsp;operating&nbsp;in Canada, importing goods into Canada, listed on Canadian stock exchanges, or&nbsp;operating&nbsp;as federally or provincially regulated financial institutions.&nbsp; The assumption that creates the most compliance exposure: Foreign companies entering Canada&nbsp;may&nbsp;assume that ESG reporting is a voluntary exercise&nbsp;like&nbsp;a reputational commitment rather than a legal obligation. That assumption [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":56095,"parent":53629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[632],"insight-format":[742],"class_list":["post-53647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG and\u00a0sustainability\u00a0reporting in Canada: What foreign companies must disclose\u00a0 | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Explore Canadian ESG compliance requirements for foreign companies, from Modern Slavery Act reporting to climate risk disclosures.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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