TMX Group and Chartered Professional Accountants of Canada released an updated version of their 2014 A Primer for Environmental & Social Disclosure (Primer). The purpose of this update is to specifically help listed issuers get started with, or enhance their ESG disclosure by first considering the financially material environmental and social aspects of their businesses.
This edition provides practical steps to help issuers think about ESG factors that have a material impact on their company, industry and investors. Along with a general overview of ESG factors and the increasing importance of these issues, the Primer answers questions about required disclosure on environmental and social issues, provides tools to help assess the materiality of such factors, and includes resources that are available to assist with disclosure.
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