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ARTICLE · 27 JUNE 2022

Understanding TCFD From A Pension Plan Perspective

Osler, Hoskin & Harcourt LLP
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The recommendations were published in the TCFD Recommendations Report on June 29, 2017.

CanadaEmployment and HR
Andrea Boctor
Andrea Boctor
Jonathan Wypych
Jonathan Wypych
Alex Galiyash
Alex Galiyash
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Background context: What is TCFD?

On December 4, 2015, the Financial Stability Board (FSB)1 established the Task Force on Climate-related Financial Disclosures (TCFD). The TCFD was asked to develop recommendations for voluntary, consistent climate-related financial disclosures for use by companies in providing information to stakeholders, including lenders, insurers and investors (the Recommendations). The recommendations were published in the TCFD Recommendations Report on June 29, 2017.

While the Recommendations do not have the force of law in Canada, support for the TCFD has increased rapidly, with more than 3,400 supporting organizations, spanning both public and private sectors, and representing more than 70 industries in 95 countries and jurisdictions.

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