Navigating the new disclosure landscape – Gowling WLG

Gowling WLG consider the impact of the United States rules on Canadian businesses.

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... In a landmark move, the United States Securities and Exchange Commission introduced groundbreaking climate disclosure rules (the US rules) on 6 March 2024, reshaping the disclosure landscape for businesses operating within the United States. These final US rules not only directly affect Canadian companies with cross-border operations, but they also signify a pivotal shift in corporate transparency that will likely affect Canadian public company disclosure requirements and norms around climate change.

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