Back to overview

A Primer for Environmental & Social Disclosure 2020

}

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.

Source
Issuer

Canada

Year

2020

Region

North America

Issuer (type)

Toronto Stock Exchange (TSE); Chartered Professional Accountants Canada (CPA) (Stock Exchange, Industry)

Instrument type

Primer

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.32%
    • Low 0.00%
    • E focus: climate change, climate risk, deforestation, emissions, energy, forests, ghg emissions, greenhouse gas, land use, renewable energy, resource efficiency, sustainable finance, waste, water, water management, water use, biodiversity
    • S focus: data privacy, data security, diversity, human capital, human rights, indigenous rights, intellectual property, recruiting, social impacts, value creation, compensation
    • G focus: bribery, business ethics, competitive behaviour, corruption, esg reporting, financial reporting, responsible investment, risk management, accountability
    • Finance, Information, Management, Manufacturing, Mining, Professional services