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CSA Staff Notice 51- 358. Reporting on Climate Change-related Risks

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Summary

The key objective of this notice is to provide issuers, particularly smaller issuers, with guidance as to how they might approach preparing disclosures of material climate change-related risks. In particular, the guidance contained in this notice is primarily focused on issuers' disclosure obligations as they relate to the MD&A and AIF. In addition to addressing regulatory requirements, these disclosures provide issuers with an opportunity to inform investors about the sustainability of their business model and to provide insights into how they are mitigating and adapting to these risks.

Thumbnail image for The key objective of this notice is to provide issuers, particularly smaller issuers, with guidance as to how they might approach preparing disclosures of material climate change-related risks. In particular, the guidance contained in this notice is primarily focused on issuers' disclosure obligations as they relate to the MD&A and AIF. In addition to addressing regulatory requirements, these disclosures provide issuers with an opportunity to inform investors about the sustainability of their business model and to provide insights into how they are mitigating and adapting to these risks.
Issuer

Canada

Year

2019

Region

North America

Issuer (type)

Canadian Securities Administrators (CSA) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Finance & Insurance
  • Administrative, Support, Waste Management
  • Education
  • Mining, Quarrying, Oil & Gas Extraction
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 5: Gender Equality
  • SDG 6: Clean Water and Sanitation
  • SDG 10: Reduced Inequality
  • SDG 13: Climate Action
  • SDG 14: Life Below Water

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