Canadian Sustainability Disclosure Trends: Steady Foundations, Evolving Priorities

The full article is available on ISS-Corporate’s resources page.

Canadian sustainability disclosure appears to be entering a phase of selective maturity. Rather than expanding uniformly, established practices remain broadly stable, while the most notable improvements are concentrated in policy- and due diligence-related disclosures.

This trend is evident across the five areas reviewed. Core climate and human capital reporting remain relatively well established, although some workforce and forward-looking disclosures have softened. Human rights and supply-chain disclosures have expanded more notably, while environmental policies have advanced faster than operational metrics. Reporting practices show a similar divergence, with external assurance increasing even as references to several established frameworks have declined.