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A Primer for Environmental & Social Disclosure 2020

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Summary

This primer is an updated version of A Primer for Environmental & Social Disclosure, originally published by CPA Canada and TMX Group in 2014. It is intended for Toronto Stock Exchange (TSX)- and TSX Venture Exchange (TSXV)-listed issuers seeking to get started on the E&S aspects of their ESG disclosure, or looking to enhance their existing E&S disclosure in regulatory filings. It provides guidance with an emphasis on small- and medium-sized issuers.

Thumbnail image for This primer is an updated version of A Primer for Environmental & Social Disclosure, originally published by CPA Canada and TMX Group in 2014. It is intended for Toronto Stock Exchange (TSX)- and TSX Venture Exchange (TSXV)-listed issuers seeking to get started on the E&S aspects of their ESG disclosure, or looking to enhance their existing E&S disclosure in regulatory filings. It provides guidance with an emphasis on small- and medium-sized issuers.
Issuer

Canada

Year

2020

Region

North America

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Finance & Insurance
  • Mining, Quarrying, Oil & Gas Extraction
  • Professional, Scientific, & Technical Services
  • Information
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 2: Zero Hunger
  • SDG 3: Good Health and Well-being
  • SDG 6: Clean Water and Sanitation
  • SDG 7: Affordable and Clean Energy
  • SDG 10: Reduced Inequality
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action
  • SDG 14: Life Below Water
  • SDG 15: Life on Land

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