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Corporate Sustainability Reporting in Canada
1) A review by the Ontario Securities Commission found that many large Canadian companies were not adequately disclosing environmental risks and liabilities in their regulatory filings as required. Disclosures were often boilerplate without meaningful analysis. 2) International standard-setting bodies and frameworks like the Global Reporting Initiative have been developed to improve consistency and comparability of corporate sustainability reporting globally. 3) However, concerns remain around the quality and consistency of sustainability reporting in Canada, driving the need for this research report on perspectives of senior Canadian financial executives on issues and challenges around sustainability reporting.
