{"id":2738,"date":"2022-01-31T20:22:00","date_gmt":"2022-01-31T20:22:00","guid":{"rendered":"https:\/\/cfacanada.org\/?p=2738"},"modified":"2023-03-17T20:23:36","modified_gmt":"2023-03-17T20:23:36","slug":"csa-notice-and-request-for-comment-proposed-ni-51-107-disclosure-of-climate-related-matters","status":"publish","type":"post","link":"https:\/\/cfacanada.org\/fr\/csa-notice-and-request-for-comment-proposed-ni-51-107-disclosure-of-climate-related-matters\/","title":{"rendered":"CSA Notice and Request for Comment – Proposed NI 51-107 – Disclosure of Climate-related Matters"},"content":{"rendered":"
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CSA Notice and Request for Comment – Proposed NI 51-107 – Disclosure of Climate-related Matters<\/h1>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n\n\n

T\u00e9l\u00e9charger le PDF :<\/h2>\n\n\n\n

CSA Notice and Request for Comment – Proposed NI 51-107 – Disclosure of Climate-related Matters<\/a><\/p>\n\n\n\n

<\/p>\n\n\n\n

R\u00e9sum\u00e9 de la lettre :<\/h2>\n\n\n\n

Les ACVM m\u00e8nent une consultation sur un projet de nouveau r\u00e8glement national, le r\u00e8glement 51-107 sur l’information concernant les questions climatiques, qui introduit de nouvelles obligations d’information pour les \u00e9metteurs assujettis (autres que les fonds d’investissement et certains autres \u00e9metteurs tels que les \u00e9metteurs \u00e9trangers d\u00e9sign\u00e9s). Ces obligations d’information s’appuient sur un certain nombre d’avis des ACVM et d’obligations d’information existantes concernant les informations importantes sur les questions li\u00e9es au climat, ainsi que sur les travaux internationaux et les recommandations du groupe de travail sur la modernisation des march\u00e9s financiers de l’Ontario. L’objectif de ces obligations d’information est de clarifier les attentes des \u00e9metteurs et d’assurer la coh\u00e9rence et la comparabilit\u00e9 entre les \u00e9metteurs. Les obligations d’information li\u00e9es au climat visent \u00e9galement \u00e0 aligner les normes d’information canadiennes sur les attentes des investisseurs internationaux et \u00e0 supprimer les co\u00fbts qui seraient associ\u00e9s \u00e0 la communication d’informations dans le cadre de plusieurs syst\u00e8mes d’information. Bien que les exigences soient fond\u00e9es sur les quatre principes \u00e9nonc\u00e9s par le groupe de travail international sur l’information financi\u00e8re relative au climat (TCFD), \u00e0 savoir la gouvernance, la strat\u00e9gie, la gestion des risques et les mesures\/objectifs, les \u00e9metteurs ne seront pas tenus de pr\u00e9senter une analyse de sc\u00e9nario (c’est-\u00e0-dire la r\u00e9silience des strat\u00e9gies d’un \u00e9metteur face aux risques et aux opportunit\u00e9s li\u00e9s au climat dans le cadre d’une \u00e9conomie \u00e0 plus faible \u00e9mission de carbone). Les \u00e9metteurs auront \u00e9galement le choix de publier leurs \u00e9missions de gaz \u00e0 effet de serre ou d’expliquer pourquoi ils ne l’ont pas fait. Les informations sur la gouvernance seront ajout\u00e9es \u00e0 la circulaire d’information de la direction de l’\u00e9metteur (ou \u00e0 la notice annuelle ou au rapport de gestion si aucune circulaire n’est envoy\u00e9e). Les informations relatives \u00e0 la strat\u00e9gie, \u00e0 la gestion des risques, aux param\u00e8tres et aux objectifs seraient incluses dans la notice annuelle de l’\u00e9metteur (ou dans le rapport de gestion si l’\u00e9metteur n’a pas de notice annuelle). Les informations \u00e0 inclure sur la gouvernance et la gestion des risques li\u00e9s au climat d’un \u00e9metteur ne seraient pas soumises \u00e0 un crit\u00e8re d’importance. Il est propos\u00e9 de pr\u00e9voir une longue p\u00e9riode de transition pour donner aux \u00e9metteurs le temps de pr\u00e9parer les informations n\u00e9cessaires ; une p\u00e9riode d’un an pour les \u00e9metteurs non \u00e9mergents et une p\u00e9riode de trois ans pour les \u00e9metteurs \u00e9mergents, et seulement une fois que l’instrument devrait entrer en vigueur le 31 d\u00e9cembre 2022 (c’est-\u00e0-dire pour les p\u00e9riodes de d\u00e9claration 2024 et 2026).<\/p>\n\n\n\n

<\/p>\n\n\n\n

Aper\u00e7u des commentaires du Conseil :<\/h2>\n\n\n\n

Le CAC est tr\u00e8s favorable \u00e0 l’\u00e9tablissement de normes coh\u00e9rentes pour la publication d’informations sur les questions li\u00e9es au climat pour les \u00e9metteurs assujettis. Compte tenu des engagements pris \u00e0 l’\u00e9chelle mondiale pour parvenir \u00e0 des portefeuilles nets z\u00e9ro d’ici 2050, il incombe aux \u00e9metteurs de fournir des informations comparables sur les \u00e9missions de carbone. M\u00eame en l’absence d’intervention r\u00e9glementaire, la pression exerc\u00e9e sur les \u00e9metteurs pour qu’ils fournissent le type d’informations dont il est question dans le projet de r\u00e8glement sera de plus en plus forte.<\/p>\n\n\n\n

Le CAC soutient les efforts r\u00e9glementaires visant \u00e0 d\u00e9velopper davantage l’information des \u00e9metteurs sur les questions li\u00e9es au climat au Canada. Bien qu’il puisse \u00eatre quelque peu co\u00fbteux pour les \u00e9metteurs d’\u00eatre oblig\u00e9s de fournir des informations sur les \u00e9missions des champs 1 et 2, les engagements mondiaux qui ont \u00e9t\u00e9 pris par les gouvernements et les coalitions d’\u00e9metteurs et d’investisseurs exigeront que ces informations soient fournies \u00e0 court terme. Il est important que ces informations soient fournies \u00e0 l’aide de m\u00e9thodes et de formats normalis\u00e9s, dans un souci de comparabilit\u00e9 et de coh\u00e9rence.<\/p>\n\n\n\n

Les informations \u00e0 fournir sont conformes aux recommandations de la TCFD, qui sont rapidement devenues les meilleures pratiques au niveau mondial, ainsi qu’\u00e0 l’obligation de calculer les \u00e9missions de gaz \u00e0 effet de serre conform\u00e9ment au protocole des GES. Cependant, plut\u00f4t que de laisser aux \u00e9metteurs une large discr\u00e9tion sur le choix de mettre en \u0153uvre l’analyse de sc\u00e9nario, le CAC estime qu’il est n\u00e9cessaire de segmenter certains groupes d’\u00e9metteurs qui devraient \u00eatre tenus de fournir une analyse de sc\u00e9nario \u00e0 court terme. Le CAC a sugg\u00e9r\u00e9 d’exclure les \u00e9metteurs \u00e9mergents des exigences pour le moment, et de segmenter les industries pour exiger une analyse de sc\u00e9nario \u00e0 court terme \u00e0 partir des \u00e9metteurs dans les industries \u00e0 forte intensit\u00e9 d’\u00e9missions de carbone ou dans lesquelles les effets du changement climatique ou de la transition auront des effets importants sur la valeur de l’entreprise et\/ou la viabilit\u00e9 de son ou ses activit\u00e9s. L’analyse de sc\u00e9narios est essentielle pour ces industries afin de mieux comprendre leurs propres risques et de les communiquer aux investisseurs.<\/p>\n\n\n\n

Le CAC encourage vivement les ACVM \u00e0 adopter une politique souple en la mati\u00e8re, par exemple en cr\u00e9ant un comit\u00e9 d’orientation permanent et sp\u00e9cialis\u00e9 des ACVM. Le CAC a r\u00e9it\u00e9r\u00e9 son engagement \u00e0 participer aux futures consultations portant sur d’autres questions de durabilit\u00e9 et d’ESG, car l’information sur les questions li\u00e9es au climat n’est qu’une pi\u00e8ce du puzzle.<\/p>\n","protected":false},"excerpt":{"rendered":"

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