Back to the Learning Academy.

Millani’s 6th Annual ESG Disclosure Study: A Canadian Perspective

Since 2017, Millani has been conducting annual research to assess and understand the ESG reporting landscape in Canada, providing insight and context to our research and identified trends. For their 6th annual ESG disclosure study, they examined the most recent ESG disclosures of the constituents which comprise the S&P/TSX Composite Index, with particular attention given to the use of reporting frameworks, the depth of climate-related disclosures, and the level of discussion around ESG topics.

Millani's 6th Annual ESG Disclosure Study: A Canadian Perspective

Related Articles

Perception vs Reality: Behind the Headlines of Canadian ESG Investor and Disclosure Trends

Amid headlines suggesting retreat, parallel regulatory shifts in the United States and Europe, and rising legal scrutiny under Canada's Bill C-59, which introduces penalties for unsupported environmental or sustainability claims, Millani's analysis tells a more nuanced story.

New SEC insider reporting rules for foreign issuers begin March 2026

The end of the Section 16 exemption for foreign issuer directors and officers marks a major shift in SEC insider reporting. It introduces faster disclosure timelines and new transparency risks for global IR teams. Beginning March 18, 2026, directors and officers of Canadian and other foreign private issuers (FPIs) will be required to publicly report insider holdings and transactions under Section 16(a) of the U.S. Securities Exchange Act of 1934.