La Securities and Exchange Commission se met au vert : le changement climatique envahit l’information financière

Près d’un quart de siècle que la Securities and Exchange Commission (SEC) ne s’était pas penchée sur le cas de l’information environnementale. C’est chose faite depuis le 8 février 2010. En effet, dans des lignes directrices rendues publiques au premier trimestre 2010, la SEC est venue offrir aux entreprises un outil pour appréhender les exigences qui pèsent sur elles en matière de divulgation concernant le changement climatique. Loin de constituer un nouveau cadre législatif ou de modifier celui existant, ce guide offre l’opportunité d’apporter de la clarté sur la manière dont le changement climatique s’intègre dans le dispositif réglementaire s’imposant aux entreprises nord-américaines. Après avoir présenté le dispositif juridique existant assurant une transparence des données relatives au changement climatique, la position de la SEC quant aux éléments à prendre en compte dans la divulgation des entreprises sera détaillée.

Uncomfortable Comparisons : The Canadian Truth And Reconciliation Commission In International Context

The Canadian Truth and Reconciliation Commission on Indian Residential Schools is a novel foray into a genre previously associated with so-called “transitional” democracies from the post-Communist world and the global South. This basic fact notwithstanding, a systematic comparison with the broader universe of truth commission-hosting countries reveals that the circumstances surrounding the Canadian TRC are not entirely novel. This article develops this argument by distilling from the transitional justice literature several bases of comparison designed to explain how a truth commission’s capacity to promote new cultures of justice and accountability in the wake of massive violations of human rights is affected by the socio-political context in which the commission occurs; the injustices it is asked to investigate; and the nature of its mandate. It concludes that these factors, compounded by considerations unique to the Canadian context, all militate against success. If Canadian citizens and policymakers fail to meet this profound ethIcal challenge, they will find themselves occupying the transition-wrecking role played more familiarly by the recalcitrant and unreformed military and security forces in the world’s more evidently authoritarian states.

The Ethics Of Reconciling : Learning From Canada’s Truth And Reconciliation Commission

In 2008, the Truth and Reconciliation Commission of Canada (TRC) was initiated to address the historical and contemporary injustices and impacts of Indian Residential Schools. Of the many goals of the TRC, I focus on reconciliation and how the TRC aims to promote this through public education and engagement. To explore this, I consider two questions: 1) who does the TRC include in the process of reconciliation? And 2) how might I, as someone who is not Indigenous (specifically, as someone who is “white”), be engaged by the TRC? Ethical queries arise which speak to broader concerns about the TRC’s capability to fulfill its public education goals. I raise several concerns about whether the TRC’s plan to convoke the col- lective will result in over-simplifying the process by relying on blunt, poorly defined identity categories that erase the heterogeneity of those residing in Canada, as well as the complexity of the conflict among us. I attempt to situate myself in-between proclamations of “success” or “failure” of the TRC, to better understand what can be learned from contested truths and experiences of uncertainty.