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Clarity and Confusion: Updates to Canada's Guidance on Forced Labour Reporting Requirements

As businesses finalize their reports under the Fighting Against Forced Labour and Child Labour in Supply Chains Act (the Act) in advance of the May 31, 2024, statutory deadline, Public Safety Canada has updated its...more

Canadian Ombudsperson for Responsible Enterprise Publishes First Final Investigation Report

On March 26, 2024, the Canadian Ombudsperson for Responsible Enterprise (CORE) published a final report on its investigation into allegations that a Canadian mining company, Dynasty Gold Corporation (Dynasty), operating in...more

Canadian Sustainability Standards Board Announces Proposed Sustainability Disclosure Standards

On March 13, 2024, the Canadian Sustainability Standards Board (CSSB) released exposure drafts of its first two proposed Canadian Sustainability Disclosure Standards (Proposed Standards). The Proposed Standards are based on...more

US Securities and Exchange Commission Releases Long-Anticipated Climate-Related Disclosure Rules

On March 6, 2024, the Securities and Exchange Commission (SEC) released its widely anticipated climate-related disclosure rules (the Final Rules). The Final Rules require registrants to disclose certain climate-related...more

International Sustainability Standards Board Releases Sustainability Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) released the final versions of its first two global sustainability disclosure standards for financial reporting (the ISSB Standards). The ISSB aims to...more

Canada Introduces Mandatory Forced Labour Prevention Reporting Legislation

On May, 3, 2023, the House of Commons passed Bill S-211, An Act to enact the Fighting Against Forced Labour and Child Labour in Supply Chains Act and to amend the Customs Tariff (the Act). The Act introduces a public...more

Canadian Ombudsperson for Responsible Enterprise Launches Human Rights Complaints Process

On March 15, 2021, the Canadian Ombudsperson for Responsible Enterprise (CORE) launched its complaints process, enabling the receipt of complaints respecting human rights abuses arising from the operations abroad of Canadian...more

Defining and Driving ESG Within Your Organization

The term Environmental, Social and Governance, or ESG, refers to a broad set of issues or criteria relating to corporate behaviour and performance that generally fall outside of the traditional financial performance...more

A Renewed Effort to Introduce Legislation to Combat Modern Slavery in Corporate Supply Chains

Following two previous efforts Parliament is again considering legislation to address modern slavery in corporate supply chains. Bill S-216: An Act to enact the Modern Slavery Act and to amend the Customs Tariff is currently...more

Bill C-423: Private Member’s Bill Targets Modern Slavery in Supply Chains

On December 13, 2018, John McKay, the Member of Parliament for Scarborough-Guildwood, introduced private member's bill, Bill C-423: Modern Slavery Act (the "Bill"), which aims to implement Canada’s international commitment to...more

Institutional Investors Call for Increased, Standardized, Climate-Related Disclosures

On October 26, 2017, 30 Canadian financial institutions representing $1.2 trillion in investment assets (the Signatories), including Desjardins and Vancity, issued a declaration (the Declaration) of commitment to advancing...more

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