{"id":6357,"date":"2020-08-03T09:53:00","date_gmt":"2020-08-03T13:53:00","guid":{"rendered":"https:\/\/ccli.ubc.ca\/resource\/a-primer-for-enviromental-social-disclosure\/"},"modified":"2021-11-02T14:33:46","modified_gmt":"2021-11-02T18:33:46","slug":"a-primer-for-enviromental-social-disclosure","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/a-primer-for-enviromental-social-disclosure\/","title":{"rendered":"A Primer for Enviromental &#038; Social Disclosure"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ce <em>primer<\/em> est une version mise \u00e0 jour de&nbsp;<em>A Primer for Environmental &amp; Social Disclosure<\/em>, initialement publi\u00e9 par CPA Canada et TMX Group en 2014. Il est destin\u00e9 \u00e0 la Bourse de Toronto (TSX) et \u00e0 la Bourse de croissance (TSXV) qui souhaitent se lancer dans les aspects E&amp;S de leur divulgation ESG, ou qui cherchent \u00e0 am\u00e9liorer leur divulgation E&amp;S existante dans les d\u00e9p\u00f4ts r\u00e9glementaires. Il fournit des conseils en mettant l&rsquo;accent sur les \u00e9metteurs de petite et moyenne taille. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les sujets incluent:<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Qu&rsquo;est-ce que les facteurs ESG?<\/li><li>Pourquoi les divulgations E&amp;S deviennent de plus en plus importnat pour les \u00e9metteurs et investisseurs?<\/li><li>Les \u00e9metteurs canadiens sont-ils tenus de fournir des divulgations E&amp;S?<\/li><li>Quelles \u00e9tapes pratiques un \u00e9metteur peut-il prendre pour fournir des divulgations E&amp;S?<\/li><li>Quelles ressources suppl\u00e9mentaires disponibles?<\/li><\/ul>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2021\/08\/ESG-Primer-CPA-Canada.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Lise le Primer<\/a><\/div>\n<\/div>\n","protected":false},"featured_media":6392,"template":"","resource_type":[],"topic":[99],"area":[105],"class_list":["post-6357","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-devoirs-rapports-administrateurs","area-canada-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A Primer for Enviromental &amp; 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