Climate-related disclosure study: Insights from Canadian public companies
Explore the CPA Canada study of climate-related disclosures provided in the securities filings of TSX-listed companies and the opportunities for CPAs to engage in meaningful dialogue on the topic.
Climate change is a key business issue. As a result of regulatory obligations and growing investor interest, the urgent need to transition to a low-carbon, climate-resilient economy and interest in corporate reporting on climate-related matters is accelerating.
Our study highlights key findings and opportunities for CPAs and looks at the nature and extent of climate-related disclosures made by Canadian public companies in their securities filings. 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 corporate reporting practices.
Key takeaways:
- examples of disclosure attributes
- proactive strategies disclosed by public Canadian companies
- financial metrics used in reporting
- considerations for public companies and regulators