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CSA 51-333 Environmental Reporting Guidance

Canada Current 2010

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.

Issuer name

Canadian Securities Administrators

More information

In 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 resources

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

All listed companies

Industry scope

All/none specified

Disclosure venue

Annual Report Management Discussion & Analysis, Corporate Governance Disclosure

ESG coverage - E (Environment)

All

Status

Current

Country

Canada

Region

North America

Date of publication

2010

Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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