Pehta Framework
Pehta Framework Changelog v1.03
(compared with Exposure Draft v1.02, May 31 2025)
No features were removed or deprecated; existing Topics 1-8 remain intact, though some narrative sections were tightened or moved.
| Area | v1.02 | v1.03 change / addition | Why it matters |
|---|---|---|---|
| Quick-Start guidance | No formal on-ramp | Four-level “Pehta Maturity Ladder” (Commit → Measure → Assure → Lead) plus single-page Route-Map cheat-sheet | Gives suppliers an immediate entry point and lets investors tier issuers by rigour. |
| Indigenous procurement KPI | Only raw $ and % | “Fed 5 % Variance” column now baked into Topic 7 public tables and required at Assure level | Aligns with Government of Canada target; makes readiness explicit. |
| Custom, community-defined metrics | N/A | New Topic 9 – Indigenous Community Custom Targets (objective, scope, data protocol, assurance options) | Lets each Nation hard-code culture, housing, climate or language goals alongside universal metrics. |
| Regulatory cross-walk | None | Appendix G template that maps every Pehta field to IFRS S1/S2 & anticipated CSSB Indigenous Annex (two worked examples; rest blank) | Moves Pehta from “parallel” to “interoperable”; issuers can pre-populate while waiting for final annex paragraph numbers. |
| Contract integration | Not provided | Downloadable model contract schedule with OCAP/CARE data clause, right-to-audit and remedy language | Makes Pehta obligations legally portable through POs/sub-contracts once spend > CAD 100 k. |
| Assurance pathway | High-level only | Expanded section references CSSA 5000/1400 and allows optional community co-signature on assurance opinion | Clears a route for regulated sustainability assurance and recognises community authority. |
| Resource links | None | Inline links to quick-start one-pager, contract schedule and forthcoming live XLS/JSON cross-walk | Keeps core PDF stable while guidance evolves online. |
| Reporting tier clarity | Implied only | Fuller explanation of Internal → Community → Public disclosure tiers with examples | Helps issuers gate data correctly and reassure communities on confidentiality. |
| Procurement character reporting | Limited narrative | Gross vs. net Indigenous procurement explained; new sample tables for business-category and regulatory-engagement views | Highlights total Indigenous value through the contiguous supply chain. |
| Editorial & structure | 153 pp | 160 pp: refreshed change-log, new glossary items (e.g., AMDA), minor renumbering of headings | Improves navigation and introduces emerging terminology. |