Business implications and governance challenges associated with environmental and social issues

This document covers the business impacts and governance challenges associated with the environmental and social issues that are increasingly part of today's business landscape. Challenges include stakeholder trust and relationships as well as how environmental and social laws and regulations impact a company's competitiveness, risk profile and resilience.

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The Risk Oversight and Governance Board of the Chartered Professional Accountants of Canada (CPA Canada) commissioned this briefing to assist boards in discharging their responsibility for the oversight of environmental and social issues that may have risk, strategy and financial implications for the companies they serve.

It highlights the environmental and social issues your board needs to consider and offers areas for consideration, including:

  • strategy
  • risk and risk oversight
  • financial performance
  • external reporting
  • reliability of information
  • board structure and responsibilities
  • stakeholder relations

Because your board has key oversight responsibilities regarding the opportunities and risks associated with environmental and social issues, you must maintain awareness of the fast-evolving business implications of these issues.

Sustainability: Environmental and Social Issues Briefing:

  • highlights the environmental and social issues directors should consider
  • provides an understanding of the potential business implications of these issues
  • offers questions that directors might ask when discharging their oversight responsibilities

This document also discusses:

  • the importance of maintaining strong relationships with stakeholders
  • the six primary categories of stakeholders
  • the best ways to maintain up-to-the-minute communication with stakeholders


Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.

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