Le 18 décembre 2024, le Conseil canadien des normes d’information sur la durabilité (le « CCNID »), lequel menait des travaux depuis juin 2023 visant à mettre en place un cadre relatif à la durabilité au Canada, a publié les...more
On December 18, 2024, the Canadian Sustainability Standards Board (CSSB), which has been working since June 2023 to advance the adoption of sustainability standards in Canada, released its inaugural Canadian Sustainability...more
1/16/2025
/ Canada ,
Canadian Securities Administration ,
Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Greenhouse Gas Emissions ,
Publicly-Traded Companies ,
Risk Management ,
Securities Regulation ,
Sustainability
Le 7 novembre 2024, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié l’Avis 51-365 du personnel des ACVM, Activités du programme d’examen de l’information continue pour les exercices terminés les 31...more
On November 7, 2024, the Canadian Securities Administrators (CSA) released CSA Staff Notice 51-365 Continuous Disclosure Review Program Activities for the Fiscal Years Ended March 31, 2024, and March 31, 2023 (Notice). The...more
Le 13 mars 2024, le Conseil canadien des normes d’information sur la durabilité (le « CCNID ») a lancé un processus de consultation au sujet de ses premières Normes canadiennes d’information sur la durabilité (« NCID »). Le...more
On March 13, 2024, the Canadian Sustainability Standards Board (CSSB) initiated a consultation process on its first Canadian Sustainability Disclosure Standards (CSDS). The CSSB has developed for comment two exposure drafts...more
On June 26, 2023, the International Sustainability Standards Board (ISSB) issued the following two inaugural standards for environmental, social, and governance (ESG) related disclosure. The ISSB was formed by the...more
BACKGROUND -
As we reported in our October 2021 Blakes Bulletin: CSA Seeks Comments on Climate-Related Disclosure Rules, on October 18, 2021, the Canadian Securities Administrators (the CSA) issued a notice and request for...more
Récemment, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié un avis de consultation à l’égard du projet de Règlement 51-107 sur l’information liée aux questions climatiques (le « projet de règlement...more
The Canadian Securities Administrators (the CSA) recently issued a notice and request for comment on proposed National Instrument 51-107 – Disclosure of Climate-related Matters (the Proposed Instrument) and its companion...more
Le 27 mai 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié les versions définitives du Règlement 52-112 sur l’information concernant les mesures financières non conformes aux PCGR et d’autres...more
On May 27, 2021, the Canadian Securities Administrators (CSA) published the final forms of National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (NI 52-112) and its related companion policy (the...more
Le 25 février 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié l’Avis 51-362 du personnel des ACVM, Examen par le personnel de l’information relative à la COVID-19 et indications destinées à...more
On February 25, 2021, the Canadian Securities Administrators (CSA) released CSA Staff Notice 51-362 - Staff Review of COVID-19 Disclosures and Guide for Disclosure Improvements (Notice). The Notice summarizes key findings...more
Canadian public issuers are grappling with the COVID-19 pandemic and its implications for earnings calls and disclosure. This bulletin highlights certain considerations for earnings calls that prudent management teams of...more
The current pandemic is having an impact on public companies’ current and future financial results, operations and cash flows, as well as the price or value of their securities in the capital markets, leaving many companies...more