Scope
Would apply to reporting issuers (listed companies)
Canada · rule
CSA mandatory climate disclosure rule (NI 51-107)
National Instrument 51-107 (paused)
Penalties
None
Last verified
2026-08-22
In plain language
What this law does
The Canadian Securities Administrators' mandatory Dictionary termClimate disclosureThe practice of companies and financial institutions publicly reporting climate-related risks, opportunities, governance, strategy and emissions — now shifting from voluntary frameworks to mandatory law.Read the full definition rule, modelled on TCFD/ISSB, paused in April 2025 amid global regulatory Dictionary termUncertaintyThe limits of what is known about a value, relationship or future condition, including the range of plausible results and the reasons they differ.Read the full definition .
Core obligations
None while paused