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A primer for environmental and social disclosure

Published on: Aug 31, 2020

Learn how to get started on reporting the environmental and social (E&S) aspects of the environmental, social and governance (ESG) matters impacting your organization, or how to enhance existing E&S disclosure in your regulatory filings.

This primer is an updated version of A Primer for Environmental & Social Disclosure, originally published by CPA Canada and TMX Group in 2014. It is intended for Toronto Stock Exchange (TSX)- and TSX Venture Exchange (TSXV)-listed issuers seeking to get started on the E&S aspects of their ESG disclosure, or looking to enhance their existing E&S disclosure in regulatory filings. It provides guidance with an emphasis on small- and medium-sized issuers.

Topics include:

  • What is ESG?
  • Why is E&S disclosure becoming increasingly important for issuers and investors?
  • Are Canadian issuers required to provide E&S disclosure?
  • What are some practical steps an issuer can take to provide E&S disclosure?
  • What additional resources are available?

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