Canadian authorities are pushing for disclosures from issuers.

To that effect, the CSA are publishing 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).

 

CSA Staff Notice 51-107 (the links from Alberta and Ontario OSC websites point to the same document, each Province is involved in the consultation):

https://www.albertasecurities.com/-/media/ASC-Documents-part-1/Regulatory-Instruments/2021/10/5977940-CSA-Notice-Proposed-NI-51-107.ashx?la=en&hash=7E60DAE06F3A3044E31E7FDB018CB429

https://www.osc.ca/en/securities-law/instruments-rules-policies/5/51-107/51-107-consultation-climate-related-disclosure-update-and-csa-notice-and-request-comment-proposed