3 Takeaways From the Newly Released Primer for Environmental & Social Disclosure

Just Released

TMX Group and Chartered Professional Accountants of Canada released an updated version of their 2014 A Primer for Environmental & Social Disclosure (Primer). The original Primer focused on useful resources and voluntary reporting initiatives at the time. 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.

What's New in This Edition

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.

Key Highlights

1. Disclosure requirements or guidelines
2. Practical steps to provide disclosure and a process to assess materiality
3. Overviews of ratings firms and investor-preferred ESG disclosure standards and recommendations

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