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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.
May 22, 2019
Explore important emerging technologies in accounting, business and finance at this must-attend conference for senior leaders. Connect with peers, experts and pioneers on best-fit technology solutions for your clients or organization.
This event has multiple dates and locations. See event details for more information.
Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Learn how you can help improve the quality of performance measures by leveraging this framework.
April 25, 2019
This webinar, part of CPA Canada's IFRS webinar series, provides you with the latest updates on issues of relevance to Canadian public companies, including key changes to IFRS and Canadian securities legislation.