Provides guidance for public companies that are required to report on current and future financial and operational effects of environmental and social issues in their financial reporting.
Canadian Securities Administrators
More informationIn 2010, the Canadian Securities Administrators issued Staff Notice 51-333 Environmental Reporting Guidance to provide guidance to reporting issuers about existing continuous disclosure requirements for environmental matters. This Staff Notice identified areas in the Annual Information Form, Management’s Discussion & Analysis, Corporate Governance Disclosure and Audit Committee Rules where disclosure may be required concerning environmental risks, trends and uncertainties, environmental liabilities, asset retirement obligations, and the financial and operational effects of environmental protection requirements. It also provided guidance on risk oversight and management and materiality, and discussed governance structures around environmental disclosure; and provided examples of acceptable disclosures.
Reporting resourcesTrue
Organizations covered by the instrumentLarge private and listed companies
Target organization notesAll listed companies
Industry scopeAll/none specified
Disclosure venueAnnual Report Management Discussion & Analysis, Corporate Governance Disclosure
ESG coverage - E (Environment)All
Current
CountryCanada
RegionNorth America
Date of publication2010
Issuer typeFinancial Market Regulators
Reporting requirementsCodes, guidance, and questionnaires
Mandatory or voluntaryVoluntary
The geographical scopeNational/federal