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ARTICLE · 11 DECEMBER 2024

Canadian Mandatory Climate Disclosure Rules In The Forecast

Osler, Hoskin & Harcourt LLP
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Several important developments relating to mandatory climate-related disclosures at home and abroad occurred in 2024.

CanadaCorporate/Commercial Law
John Valley
John Valley
Jason Comerford
Jason Comerford
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Several important developments relating to mandatory climate-related disclosures at home and abroad occurred in 2024. However, questions remain regarding the timeline and content of the mandatory climate-related disclosure regime for Canadian public companies.

The Canadian Sustainability Standards Board (CSSB) is expected to issue a final version of its Canadian climate-related disclosure standards in December 2024. The Canadian Securities Administrators (CSA) previously indicated that its proposed mandatory securities law disclosure rules will be informed by the CSSB's rule-making, so a CSA proposal is likely to follow in 2025. However, significant uncertainty persists regarding the content of the CSA's proposed rule. For example, it is not clear whether the rule will cover scope 3 greenhouse gas (GHG) emissions. The rules in Europe, Australia and the frameworks from the International Sustainability Standards Board (ISSB) and CSSB require scope 3 emissions

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