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This research report developed by the Canadian Institute of Chartered Accountants explores issues related to the supply and demand of ESG disclosures used by institutional investors, based on interviews with 15 institutional investors and 2 investment research service providers.
The report is organized along the following categories:
- Market Forces and Trends – includes interview findings about what investors seek, where ESG information is found, how institutional investors use ESG information, and improvements needed in the quality of ESG information.
- Regulatory ESG Disclosures – discussion of regulatory requirements encompassing various types of ESG disclosures is primarily focused on Canadian requirements, but does include reference to US requirements and other developments around the world.
- Options for Enhancing the Provision and Use of ESG Disclosures – this section of the report addresses voluntary market actions, and regulatory actions that could be taken to improve disclosures.
In addition to the recommendations included for enhancing the provision and use of disclosures the appendix to the report identifies a number of organizations and initiatives that are advocating and seeking improvement in disclosures.