This paper was prepared for the National Round Table on the Environment and the Economy (NRTEE), as part of its program and Task Force on Capital Markets and Sustainability (CM&S). It provides background information to a multi-stakeholder readership about current financial reporting and corporate disclosure requirements for public companies in Canada and the extent to which these requirements may be expected to provide disclosures about social, environmental and ethical (SEE) issues. The paper also suggests strategies and options for consideration that could result in companies providing more relevant, reliable and timely information to capital markets about SEE issues.
