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This report outlines key findings from a Chartered Professional Accountants of Canada (CPA Canada) study of climate-related disclosures provided by TSX-listed companies in their securities filings.
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Climate change is a key business issue. With the ratification of the global Paris agreement and the Canadian federal government's recent announcement of a national carbon price, it is clear the transition to a low-carbon, climate-resilient economy is underway. As a result of regulatory obligations and growing investor interest, climate change has significant implications for corporate disclosure.
Our study looks at the nature and extent of climate-related disclosures made by Canadian public companies in their securities filings (financial statements, annual information forms [AIF], management's discussion and analysis (MD&A), and information circulars). While this review indicates broad disclosure of climate-related information among Canadian companies, it also suggests there may be a gap between investor information needs and current corporate reporting practices.
This report highlights key findings from the study and opportunities for CPAs, companies, securities regulators and investors to engage in meaningful dialogue to enhance climate-related disclosures in regulatory filings.
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
December 9, 2019
We’re living in an age of digital transformation – and companies need skilled leaders on boards and committees who are up to the challenge. Harness the opportunities that change can bring at this must-attend annual event.
February 10, 2020
Financial sustainability and digital disruption are influencing the future of NFPs. Be equipped to lead through complex change by attending Canada’s premiere event for not-for-profit leaders.