Sustainability reporting and assurance

The following resources will help you navigate existing practices, trends and insights, as well as follow the latest developments in the growing area of sustainability reporting and assurance practice.

2023

• Tackling Scope 3 GHG emissions

2022

• Navigating the sustainable debt market – Global Research Study
• Sustainability disclosure priorities for 2023
• The ISSB will end the ‘Wild West’ of sustainability reporting
• Sustainability standards developments and their implications for CPAs
• A closer look at the GHG Protocol
• Sustainability: ‘We absolutely must wrap our minds around this’
• International Sustainability Standards Board (ISSB): Updates and resources
• Understanding the changing landscape of sustainability assurance in Canada
• CPA Canada responds to CSA consultation on disclosure of climate-related matters
• Interview with ISSB chair on the Montreal centre and other developments
• CPA Canada responds to EFRAG consultation on EU Sustainability Reporting Standards
• CPA Canada responds to IRCSS consultation paper on standard setting in Canada
• CPA Canada responds to SEC consultation on proposed climate-related disclosures
• CPA Canada responds to International Sustainability Standards Board Consultation
• An Introduction to IFRS Sustainability Disclosure Standards
• CPA Canada submissions on ESG-related standards setting and regulatory proposals

2021

• Sustainability reporting and assurance: Why it should be on your radar
• Canadian offer to host International Sustainability Standards Board well supported: CPA Canada
• The call for international sustainability standards
• CPA Canada urges united effort domestically to support international sustainability standards board
• Sustainability assurance alert: Third-party assurance over sustainability information
• Review of Net zero disclosures: Challenges and opportunities
• Sustainability reporting updates
• Sustainability assurance resources
• Climate-related risks of an audit of financial statements: Audit and assurance alert
• CPA Canada comment letter: IOSCO consultation on ESG ratings and data products providers

2020

• CPA Canada study of climate-related disclosures by Canadian public companies
• 2019 study of climate-related disclosures by Canadian public companies
• Climate-related issues: Questions to ask under public sector GAAP and SORPs
• CPA Canada study of climate-related disclosures by Canadian public companies

2019

• Disclosing the impact of climate change: A process for assessing materiality
• Roundtable report: Climate-related reporting in the mining sector
• Roundtable report: Climate-related reporting in the energy sector
• Scenario analysis and TCFD climate risk disclosure: The next frontier in corporate reporting?
• CPA Canada responds to federal government's expert panel on sustainable finance
• Overview of sustainability trends and reporting frameworks

2018

• Canadian perspectives on recommendations from the Task Force on Climate-related Financial Disclosure: Videos
• Investor trends and perspectives on TCFD recommendations
• Climate change disclosure and decision-making: Webinars

2015

• Evolving corporate reporting landscape: Integrated reporting, sustainability reporting and ESG reporting
• A primer for environmental and social disclosure

2014

• Sustainability, environmental and social reporting