Canada-wide Action Plan for EPR (CCME, 2009); provincial regulations including BC Recycling Regulation B.C. Reg. 449/2004, Ontario Resource Recovery and Circular Economy Act 2016, Quebec Regulation respecting compensation for municipal services (R.S.Q. c. Q-2, r. 10) and 2022 modernised packaging regulation

CSSB issued final CSDS 1 and CSDS 2 on 18 December 2024, aligned with IFRS S1 and S2 with extra transition reliefs. Standards are voluntary. The CSA paused its mandatory climate disclosure rulemaking on 23 April 2025.

Enforcement

Voluntary

Effective date

Annual reporting periods beginning on or after 1 January 2025 (with transition reliefs)

Covered entities

Any Canadian entity (voluntary). CSA paused work on mandatory rule citing global developments.

OSFI guideline setting expectations for climate risk governance, strategy, risk management, scenario analysis, and capital and liquidity adequacy at federally regulated financial institutions. Includes financial disclosure expectations being aligned with CSSB's CSDS standards.

Enforcement

Mandatory for federally regulated financial institutions

Effective date

Fiscal year-end 2024 for D-SIBs and IAIGs headquartered in Canada. Fiscal year-end 2025 for all other in-scope FRFIs.

Covered entities

All federally regulated financial institutions (FRFIs)

The amendments add two new deceptive marketing provisions targeting environmental claims: product-level claims about benefits for protecting or restoring the environment must be backed by adequate and proper testing, and business-level claims about environmental performance must be based on adequate and proper substantiation in line with internationally recognised methodology. Penalties reach the greater of CAD 10 million for a first offence or 3 percent of worldwide gross revenues.

Enforcement

Mandatory

Effective date

20 June 2024

Covered entities

Any person making representations to the public in Canada about a product, business or business activity that relate to environmental or social benefits or effects

In-scope entities and government institutions must file an annual report to the Minister of Public Safety by 31 May describing the steps taken in the prior financial year to prevent and reduce forced labour and child labour risks in their activities and supply chains, and publish the report on their website. The Act amends the Customs Tariff to prohibit imports of goods made with forced or child labour. Offences carry fines up to CAD 250,000 and director/officer liability.

Enforcement

Mandatory

Effective date

1 January 2024; first annual reports due by 31 May 2024 and each 31 May thereafter

Covered entities

Government institutions producing, purchasing, or distributing goods, plus 'entities' (corporations, trusts, partnerships, or other unincorporated organisations) that are listed on a Canadian stock exchange, or have a place of business in Canada, do business in Canada, or have assets in Canada and meet at least two of: CAD 20 million in assets, CAD 40 million in revenue, or 250 employees on average (worldwide, in at least one of the two most recent financial years), and are involved in producing, importing, or distributing goods.

The EU runs product-specific EPR regimes for packaging, electrical and electronic equipment, batteries, vehicles and single-use plastics, putting collection, recycling and recycled-content obligations on producers placing goods on the single market. The 2025 Packaging Regulation tightens recyclability, reuse and recycled-content rules and applies directly in all Member States from August 2026.

Enforcement

Mandatory

Effective date

PPWR entered into force 11 February 2025, general application 12 August 2026; Battery Regulation entered into force 17 August 2023 with phased obligations through 2027; WEEE Directive in force since 2012; SUP Directive transposition deadline 3 July 2021

Covered entities

Producers, importers and distributors placing packaging, EEE, batteries, vehicles or single-use plastic products on the EU market, regardless of material or origin

The UK runs separate producer responsibility regimes for packaging, electrical equipment, batteries and end-of-life vehicles, with producers paying fees to fund household collection and recycling. The 2024 pEPR rules shift the full net cost of household packaging waste onto large producers, replacing the previous shared-cost PRN system.

Enforcement

Mandatory

Effective date

pEPR Regulations made December 2024, in force 1 January 2025; first reporting year 1 April 2025 to 31 March 2026; WEEE Regs since 1 January 2014; Battery Regs since 5 May 2009

Covered entities

Packaging producers with turnover above GBP 1 million and handling more than 25 tonnes of packaging per year (lower threshold for small producers); WEEE producers placing EEE on the UK market; battery and ELV producers