Canada · rule

CSA mandatory climate disclosure rule (NI 51-107)

National Instrument 51-107 (paused)

PendingApplies date pending

Scope

Would apply to reporting issuers (listed companies)

Penalties

None

Last verified

2026-08-22

In plain language

What this law does

The Canadian Securities Administrators' mandatory climate-disclosure rule, modelled on TCFD/ISSB, paused in April 2025 amid global regulatory uncertainty.

Core obligations

None while paused

Dictionary

Terms defined in this law

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Claims

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