August 3, 2020
A Primer for Enviromental & Social Disclosure
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.
- 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?