COMPARISONS OF SEC AND CSA CLIMATE DISCLOSURE PROPOSALS
On June 17, 2022, SIFMA submitted a comment letter to the SEC’s Climate Disclosure Proposals. SIFMA’s recommendations to the SEC proposal, if adopted, would bring the SEC’s proposal closer to those found in CSA’s Proposed NI 51-107 Disclosure of Climate-related Matters.
The links below provide helpful comparisons between the CSA and SEC climate disclosure proposals:
A New Dawn in Climate Disclosure: Comparing Canada's proposed National Instrument 51-107 with proposed SEC rules and IFRS/ISSB standards - Canada Climate Law Initiative (ubc.ca). UBC has also prepared a comparison chart found here: Comparison-chart-TCFD-CSA-SEC-and-ISSB-June-2022.pdf (ubc.ca)
For more information contact Todd Evans.