Canada Climate Law Initiative publishes comparison guide for ongoing climate disclosure regulations
Published by: Canada Climate Law Initiative
The CCLI published a comparison chart which benchmarks the recent disclosure based proposals made by the Canadian Securities Administrators, the US SEC and the International Sustainability Standards Board’s Exposure Draft S2 Climate-related Disclosures. This chart is very useful in assisting investors and other stakeholders to understand where there is alignment and where there are inconsistencies or gaps in the requirements proposed by these different entities. This is especially important given that two of the key drivers propelling investor momentum in support of climate-related disclosures are the need for both comparable and consistent disclosures.