Climate change disclosure and decision making: Publications

This series of publications provides actionable guidance for companies, auditors and municipalities on enhancing climate-related disclosures in financial reports and integrating climate change information into decision-making.

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CPA Canada, with funding from Natural Resources Canada, is conducting a multi-year initiative to support enhanced climate-related disclosures with a focus on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).

These publications are designed to support Canadian companies and municipalities in understanding the applicability of the TCFD recommendations and providing enhanced climate-related disclosures to their stakeholders.

Why cities are adopting the TCFD recommendations

Learn how three major Canadian cities are putting a spotlight on the threats posed by climate change and raising awareness of the need to shift to a carbon-neutral society.

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Climate-related disclosure study 2019

Learn what leading Canadian public companies are disclosing about climate-related risks and opportunities.

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TCFD guide for cities

Cities are on the front line of climate change impacts. Learn how climate-related information can support municipal stakeholders with short-term budgeting, long-term capital planning and enhance the usefulness of a city's public financial reports.

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Investor interviews on climate disclosure

Investors recognize that a transition to a low-carbon economy is happening, bringing significant investment opportunities and risks. Are you prepared to respond with the information they need?

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Climate-related reporting in the mining sector

CPA Canada convened a roundtable of Canadian finance and investor relations professionals from the mining sector to share views on growing investor requests for climate-related information. Read our report to learn about what we heard.

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Assessing materiality of climate change

The implications of climate change have become widely recognized and could significantly impact a company's business model. This publication sets out a process and considerations to assist companies in assessing materiality of climate-related matters.

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Climate-related issues: Questions to ask

Climate change may affect financial statements of cities in several different ways. Uncertainties about climate-related risks and events may have implications for a city's cash flows, assets, liabilities, reserves, revenue streams, and cost of capital.

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Climate-related reporting in the energy sector

The TMX and CPA Canada convened a roundtable of Canadian finance and investor relations professionals from the energy sector to share views on growing investor requests for climate-related information. Read our report to learn what we heard.