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Canada’s CAs provide climate change disclosure guidance

The CICA has published a new document in response to a growing demand for guidance relating to Management Discussion and Analysis (MD&A) disclosures. This publication, “Building a Better MD&A – Climate Change Disclosures,” helps companies provide useful and relevant information to investors. There are two aspects of climate change for companies to address. First is adaptation or what action is being taken to respond to the anticipated effects of climate change on company operations, such as extreme weather conditions. Second is mitigation or what is being done to reduce the company’s own greenhouse gas emissions that contribute to climate change.
http://www.cica.ca/4/8/0/2/8/index1.shtml

CICA

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