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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

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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.

A climate of change: Canadian investor perspectives

Millani's eleventh Semi-Annual ESG Sentiment Study of Canadian Institutional Investors finds that current pushback on ESG is less a retreat than a pause, with uncertainty eroding disclosure quality, trust, and ultimately increasing the cost of capital.