Resource Database

This framework provides a methodology that can be used to account for and report the full life-cycle emissions of a product and focus efforts on the greatest GHG reduction opportunities.

According to this National Instrument, companies in Canada are required to complete 51-102F2 Annual Information Form, Form 51-102F2 or an annual report or transition report under the 1934 Act on Form 10-K or Form 20-F. This report includes a description of the company, operations and prospects, risks and other factors that impact the company, including environmental and health risk factors.

These guidelines by the OECD set out recommendations on responsible business conduct addressed to multinational enterprises by governments. This includes recommendations on disclosure policies that include material information on foreseeable risk factors and governance structures.

This regulation provides guidance for retirement fund investments and their investment strategy, which includes taking account of risks to which assets and liabilities of the fund will be exposed. The investment strategy should be monitored, reviewed and reported.

This law requires information that is flagged as potential risks to the company to be included in the annual report of the board of directors. The evaluation of the board of directors on these matters should also be included in the report.

International Committee on New Integrated Climate Change Assessment Scenarios (ICONICS) aims to organize the process of developing new socioeconomic scenarios to facilitate interdisciplinary research and assessment on climate change mitigation and adaptation. This website provides resources for the Shared Socioeconomic Pathways (SSPs) scenarios

This paper defines the need to integrate energy use further into water resource management, and identify opportunities for the water sector to understand and describe more effectively its role in greenhouse gas (GHG) emissions.

McKinsey experts discuss the challenges and opportunities of meeting demand for energy, materials and food, water, as 3 billion consumers are added to the middle class in the next 20 years. This includes the risk of climate and ecosystem changes.

This protocol is a supplemental annex to The Climate Registry’s General Reporting Protocol (GRP). It specifies additional reporting requirements and options for Registry Members with operations in the oil & gas sector. The document includes additional calculation methodologies for emission sources unique to the sector, and addresses how requirements in the GRP must be applied to this sector.

This guidance is an interpretive release document that provides guidance concerning disclosures related to the impact of climate change and related legislative and regulatory developments in the US. The release provides assistance to public companies in satisfying existing disclosure responsibilities under federal securities laws.

This survey contains questions to help regulators assess insurers’ risk assessment and management efforts and follow up with questions, subject to applicable examination and confidentiality provisions. The proposed disclosure builds upon existing climate risk disclosure mechanisms, but has an increased focus on issues related to insurer solvency and insurance availability and affordability.

This Conceptual Framework by IFRS sets out the concepts that underlie the preparation and presentation of financial statements for external users. There are many purposes of this Framework, including to assist preparers of financial statements in applying IFRSs and in dealing with topics that have yet to form the subject of an IFRS.