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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.
View our complete coverage of the 2019 federal budget. We have tax highlights, an insightful federal budget analysis as well as video interviews with our experts.
Leading businesses are developing strategies to address the impacts of climate change on their operational and financial performance. Are you ready to respond? Attend these training programs to build professional capacity in your organization to adapt to climate change impacts.
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.