In this Instrument…
“GHG” means greenhouse gas;
Proposed National Instrument 51-107 Disclosure of Climate-related MattersPart 1 Definitions and Interpretation
Proposed National Instrument 51-107 Disclosure of Climate-related Matters
Part 1 Definitions and Interpretation
Section 1 Definitions
GHG Emissions Reporting Standard
In this Instrument…
“GHG emissions reporting standard” means the GHG Protocol, or a reporting standard for calculating and reporting GHG emissions that is comparable with the GHG Protocol;
Proposed National Instrument 51-107 Disclosure of Climate-related Matters
Part 1 Definitions and Interpretation
Section 1 Definitions
GHG Protocol
In this Instrument…
“GHG Protocol” means the greenhouse gas reporting standards for calculating and reporting GHG emissions by companies and organizations as developed by the World Resources Institute and World Business Council for Sustainable Development;
Proposed National Instrument 51-107 Disclosure of Climate-related Matters
Part 1 Definitions and Interpretation
Section 1 Definitions
Subsidiary Entity
In this Instrument…
“subsidiary entity” has the meaning ascribed to it in National Instrument 52-110 Audit Committees;
Proposed National Instrument 51-107 Disclosure of Climate-related Matters
Part 1 Definitions and Interpretation
Section 2
Application
This Instrument applies to a reporting issuer other than a reporting issuer that is any of the following:
(a) an investment fund;
(b) an issuer of an asset-backed security;
(c) a designated foreign issuer or SEC foreign issuer;
(d) an exchangeable security issuer that is exempt under section 13.3 of National Instrument 51-102 Continuous Disclosure Obligations;
(e) a credit support issuer that is exempt under section 13.4 of National Instrument 51-102 Continuous Disclosure Obligations;
(f) an issuer that is a subsidiary entity, if
(i) the subsidiary entity does not have equity securities, other than non-convertible, non-participating preferred securities, trading on a marketplace, and
(ii) the parent of the subsidiary entity is
(A) subject to the requirements of this Instrument, or
(B) an issuer that has securities listed or quoted on a U.S. marketplace, and is in compliance with the corporate governance disclosure requirements of that U.S. marketplace.