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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