Document Type

Article

Publication Date

6-30-2010

Keywords

corporate social responsibility; disclosure; securities; ESG; environmental; social; reporting; governance; labor; human rights; standards; corporate; ethics; business; corporate social performance

Abstract

In response to a Private Member’s Resolution calling upon the Ontario Securities Commission to conduct a consultation on corporate social responsibility and environmental, social and governance reporting standards and to adopt an enhanced standardized reporting framework, the Hennick Centre for Business and Law and Jantzi-Sustainalytics undertook a multi-stakeholder consultation process in respect of requirements regarding corporate social disclosure standards. This report to the Minister of Finance reflects a synthesis of the views that emerged from that process. The recommendations herein complement those contained in the Commission’s report to the Minister of Finance, dated December 18, 2009 (regarding environmental and governance disclosure), as well as those reflected in OSC Staff Notice 51-716. They reflect a growing demand for improved social performance disclosure to facilitate better governance and decision-making on the part of issuers, investors and other stakeholders.

Comments

Report presented by the Hennick Centre for Business and Law at York University to the Minister of Finance.

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