ESG Disclosure Trends in Canada: Climate Reporting Leads the Way

In this report, ISS Corporate Solutions (ICS) reviewed and analyzed ISS Environmental & Social QualityScore data covering companies in Canada’s S&P/TSX Composite Index to identify the most notable environmental and social disclosure improvements in Canada for 2022 and compare disclosures from the end of last year with the end of 2021. The analysis shows that Canadian issuers paid equal attention to both sides of sustainability, with environmental disclosures representing 54 percent of the improvements and social issues counting for 46 percent.