The Canadian Securities Administrators (CSA) today published proposed amendments to implement an access equals delivery model for prospectuses generally, annual financial statements, interim financial reports and related management's discussion & analysis (MD&A) for non-investment fund reporting issuers.
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Proposed regime would apply to prospectuses and financials but not proxies.
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ISS ESG has identified 10 of the key global trends that we believe responsible investors will be focusing on through 2022, both in terms of impacts on portfolio risk/returns, and in terms of time spent managing policies and stakeholder relationships.
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The International Sustainability Standards Board (ISSB), established at COP26 to develop a comprehensive global baseline of sustainability disclosures for the capital markets, today launched a consultation on its first two proposed standards. One sets out general sustainability-related disclosure requirements and the other specifies climate-related disclosure requirements.
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SHARE's updated 2022 Proxy Voting Guidelines sharpens its focus on how considerations related to climate change, mine safety, and diversity should be brought to bear on the election of corporate boards.
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Last week, the SEC issued its long-awaited proposed mandatory climate-related disclosure rules. Quite extensive at over 500 pages, the draft proposal builds upon existing global frameworks, the Greenhouse Gas (GHG) Protocol and the Task Force on Climate-Related Financial Disclosures (TCFD), as widely expected. There is a sixty day comment window, with the SEC expected to finalize the rules before December 2022.
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On climate change, the science is clear - we must take action now to protect our planet and secure our children's future. But the economics are clear too: to build a strong, resilient economy for generations to come, we must harness the power of a cleaner future.
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Amendments to the Canada Business Corporations Act (CBCA), which initially received Royal Assent in 2018, and related regulations concerning the election of directors and the timing for submission of shareholder proposals will come into effect on August 31, 2022.
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On March 21, 2022 the U.S. Securities and Exchange Commission (SEC) released a proposed rule (the Proposed Rule) outlining disclosure requirements for registrants in respect to climate change. In addition to our Canadian clients that have cross-border operations, Canadian listed issuers will want to pay close attention to developments at the SEC given that the Canadian Securities Administrator (CSA) is set to publish its new National Instrument regarding climate change disclosure.
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