Strategic Focus: Understanding ESG And Sustainability Disclosure Requirements In Canada
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Executive Summary
ESG and sustainability-related disclosures are gaining momentum in Canada. Key requirements span a wide variety of sustainability topics, such as disclosures relating to climate change, carbon emissions, plastic use and disposal, workplace diversity, and human rights within the supply chain. In introducing this legislation, the Government of Canada is responding to global pressures to improve transparency, as well as to calls to protect the country’s vast natural resources and diverse communities. This report provides executives with a summary of key reporting obligations that will impact Canadian firms, alongside ways that firms can prepare for and navigate the fast-changing regulatory landscape.Canada aims to protect its natural resources from environmental threats
Canada is moving ahead with disclosures focused on firms’ employees and supply chains
Canadian firms must pay attention to the global reporting environment
In a fast-moving regulatory environment, firms should start preparing for ESG disclosures now
Figure 2. Core components of Canada’s S-211 bill
Figure 3. Anti-greenwashing measures incorporated into Canadian legislation
Figure 4. High-level comparison of the CSA’s climate proposal with other key legislation
About the Authors
Jessica Pransky
Principal Analyst
Jessica is a Principal Analyst at Verdantix, specializing in providing insights to sustainability leaders and analysing ESG and sustainability reporting software. She advises ...
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Kim Knickle
Research Director
Kim Knickle is a Research Director at Verdantix, bringing more than two decades of analyst experience to the evolving world of sustainability. Her current research spans ESG a...
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