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CSA Review of Climate Change-Related Disclosure

May 11, 2018

Read online or download the full update here.

Introduction

On April 5, 2018, the Canadian Securities Administrators (“CSA”) published CSA Staff Notice 51-354 – Report on Climate Change-Related Disclosure Project (“SN 51-354”). SN 51-354 provides a summary of the findings from a CSA project launched in 2017 (the “Project”), which consisted of the CSA’s review of the current disclosure framework with respect to climate change-related information, research on the disclosure regime in other jurisdictions and a report on consultations conducted by the CSA with a wide range of stakeholders, including issuers, professional advisors and investors. In SN 51-354, the CSA also provide their perspective on certain...

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