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Consultation Climate-related Disclosure Update and CSA Notice and Request for Comment Proposed National Instrument 51-107 Disclosure of Climate-related Matters

Canada Forthcoming 2021

The CSA proposed National Instrument 51-107 Disclosure of Climate-related Matters (the Proposed Instrument) and its companion policy (the Proposed Policy) for a 90- day comment period. The Proposed Instrument would introduce disclosure requirements regarding climate-related matters for reporting issuers (other than investment funds). The proposed disclosure requirements draw on extensive engagement with stakeholders, follow environmental and climate-related reporting guidance issued by the CSA in 2010 and build on CSA Staff Notice 51-358 Reporting of Climate Change-related Risks published in August 2019.

Issuer name

Canadian Securities Administrators (CSA)

More information

Existing disclosure requirements continue to apply and are not modified by the Proposed Instrument.

Status

Forthcoming

Country

Canada

Region

North America

Date of publication

2021

Issuer type

Financial Market Regulators

Mandatory or voluntary

Mandatory

The geographical scope

National/federal