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

October 10, 2025
The Institute for Sustainable Finance
ESG, Disclosure, Governance

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.

Findings show more companies are disclosing emissions, and overall emissions by firms have fallen in recent years — though the energy sector remains an outlier. Disclosures are also becoming more robust, with tentative growth in material Scope 3 reporting and increased use of third-party verification. Yet progress on disclosures remains uneven and the number of firms with net-zero targets has plateaued, reflecting headwinds created by the economic and policy environment and foreshadowing continued deceleration in climate-related reporting initiatives.

Read the full report here.

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