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Millani’s 8th Annual ESG Disclosure Study

October 31, 2024
Millani
ESG, Disclosure

Since 2017, Millani has conducted an annual review to assess and understand the environmental, social and governance (ESG) reporting landscape in Canada, identify trends and provide insights and context to complement our various thought leadership publications. An analysis was conducted of the most recent ESG disclosures of the 226 constituents of the S&P/TSX Composite Index. In 2024, the use of double materiality assessments continues to grow in Canada, with 32% of constituents now using this approach, up from 19% last year. Millani believe this trend is driven by increasingly sophisticated disclosure regulations and changing market expectations regarding access to capital.

Millani's 8th Annual ESG Disclosure Study

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