Canadian Securities Administrators propose mandatory climate-related disclosure for reporting issuers

On October 18, 2021, the Canadian Securities Administrators (CSA) published a CSA Notice and Request for Comment (Notice) on proposed National Instrument 51-107 Disclosure of Climate-related Matters (NI 51-107) and its proposed Companion Policy 51-107CP. The publication of the Notice follows an international trend toward mandatory climate-related disclosures in response to an increasing investment focus on climate-related risks.

Learn how new requirements intend to provide consistent, comparable, and decision-useful disclosure by issuers, the disclosure requirements’ transition phase, how the changes could align Canadian disclosure standards with international markets, and more. Read here.