The publication, which updates and expands on information from TSX’s previous edition, presents valuable information for listed companies as investors pay closer attention to business issues relating to environmental and social factors. Some investors now consider how those factors can impact revenues, costs, product offerings, customer and employee loyalty and, reputation. Investors may even look at a listed company’s supply chain.
The primer outlines key principles for environmental and social business conduct. It discusses mandatory disclosure requirements, voluntary reporting, industry-specific key performance indicators and initiatives in other countries.
Toronto Stock Exchange is dedicated to helping its issuers operate successfully in the capital markets. We believe this updated primer provides issuers with a useful tool to assist them with these important environmental and social matters.
– Ungad Chadda, Senior Vice President, Toronto Stock Exchange
Reporting on environmental and social issues is evolving both at home and abroad. Disclosure relating to these matters is clearly becoming a vital component to the reporting efforts of a growing number of organizations. It is important that the changing landscape be illustrated for issuers.
– Todd Scaletta, a principal with CPA Canada focusing on sustainability and innovation
The publication also summarizes best practices emerging from the Corporate Reporting Awards, which are presented annually by CPA Canada.