Back to the Learning Academy.

State of Play: Study of social disclosures by Canadian public companies

CPA Canada initiated a review of social disclosures by 25 Canadian publicly listed issuers across a range of sectors to better understand the nature and extent of social factors being disclosed and opportunities for improvements.

State of Play: Study of social disclosures by Canadian public companies

Related Articles

New Developments in Environmental, Social and Governance (ESG) Disclosure for Companies

Since CIRI's last Backgrounder on this topic in February 2025, the pace of new developments in the area of ESG standards and regulatory disclosure has slowed. The most significant development has been the cessation of all progress by the U.S. Securities and Exchange Commission toward the development of climate disclosure rules for listed companies.

Canadian Corporate Performance on GHG Emissions, Disclosures and Target Setting: Fourth Edition

The Institute for Sustainable Finance has once again taken the pulse of climate commitments among S&P/TSX Composite Index companies, analyzing trends revealed by their GHG disclosures and net-zero targets. This year's study is a critical resource for investors and public-and private-sector leaders alike.