Canada’s Office of the Superintendent of Financial Institutions (OSFI) has announced a significant delay in the mandatory reporting of Scope 3 financed emissions by banks and insurance companies. This three-year postponement—from 2025 to 2028—gives Canadian financial institutions more time to prepare, but it also signals broader shifts in ESG expectations and regulatory alignment. For ESG […] The post OSFI Delays Scope 3 Emissions Reporting: What ESG Professionals Need to Know appeare...
