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):
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