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Briefing Notes

EU sustainability reporting requirements: Implications for Canadian business and policy makers

The impact of tough new standards for sustainability disclosures in Europe will reverberate across the Atlantic and be felt by Canadian firms with access to European Union (EU) capital markets or significant operations in EU countries. This Briefing Note takes a closer look at how Canadian companies are impacted by the newly enforced Corporate Sustainability Reporting Directive (CSRD) and the accompanying European Sustainability Reporting Standards (ESRS). The authors also discuss implications for Canada’s sustainable finance policy design, specifically, Canada’s forthcoming green and transition finance taxonomy.

Briefing Note (PDF 367KB)

Financing Climate Change Adaptation and Resilience

While financing climate change mitigation (reducing greenhouse gas emissions) has been a major focus in Canada, adaptation (helping communities withstand climate-related events that are already happening) is less developed. Whereas the economic benefits are enormous in terms of costs and damage avoided, the payback for private-sector investments in adaptation and resilience infrastructure is not clear. This ISF briefing note clarifies this challenge, helps define the adaptation and resilience problem and proposes next steps to facilitating and implementing potential solutions.

Briefing Note (PDF 424KB) Note de Synthèse (PDF 778KB)