Climate Change And Sustainability: New Standards For Sustainability Reporting And Disclosures

Author:Ms Jennifer Longhurst, Patricia L. Olasker and Aaron J. Atkinson
Profession:Davies Ward Phillips & Vineberg

In Davies Governance Insights 2018, we discussed the growing environmental, social and governance (ESG) movement and the trend toward increased reporting and disclosure of sustainability-related issues, including climate change and its related risk management by reporting issuers. In 2018 and 2019, investors and other stakeholders continued to press companies for greater transparency and accountability in managing their ESG risks and opportunities. In this chapter, we discuss the growing investor and regulatory expectations for more robust and transparent sustainability disclosure, as well as some of the most significant climate-related developments over the past year. We also review the disclosure standards applicable to climate-related issues, including the Canadian Securities Administrators' most recent guidance. In this context, we...

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