Corporate Social Performance: Reporting Roundtable

45 Pages Posted: 5 Dec 2009 Last revised: 30 Jun 2010

See all articles by Poonam Puri

Poonam Puri

York University - Osgoode Law School

Edward J. Waitzer

York University - Osgoode Hall Law School; York University - Schulich School of Business; Stikeman Elliott LLP

Kevin Ranney

Jantzi-Sustainalytics

Michael Torrance

York University - Osgoode Hall Law School; Ogilvy Renault LLP

Date Written: December 7, 2009

Abstract

The purpose of this consultation (to take place in Toronto, Canada on December 7, 2009) is to elicit the views of informed stakeholders in a review of reporting and disclosure requirements under Ontario securities legislation for corporate “social” performance. In particular, the Consultation paper considers whether existing reporting and disclosure requirements on corporate social performance are adequate. If change is advisable, the question becomes what regulatory or other measures merit consideration.

The Consultation is in response to a private member’s resolution introduced by the Honorable Laurel Broten (Etobicoke-Lakeshore), and passed unanimously by the Ontario Legislature (the “Resolution”). In part, the Resolution calls on 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 for both quantitative and qualitative social and environmental information to ensure that corporate disclosures are understandable, comparable, and outcome-focused. The Resolution called for a report, including policy recommendations, to be submitted to the Minister of Finance. The Consultation is being organized by the Hennick Centre for Business and Law at York University and Jantzi-Sustainalytics, with sponsorship from the Association of Chartered Certified Accountants.

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

Suggested Citation

Puri, Poonam and Waitzer, Edward J. and Ranney, Kevin and Torrance, Michael, Corporate Social Performance: Reporting Roundtable (December 7, 2009). Available at SSRN: https://ssrn.com/abstract=1517953 or http://dx.doi.org/10.2139/ssrn.1517953

Poonam Puri (Contact Author)

York University - Osgoode Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

HOME PAGE: http://www.osgoode.yorku.ca/faculty/Puri_Poonam.html

Edward J. Waitzer

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416 869 5587 (Phone)

York University - Schulich School of Business

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Stikeman Elliott LLP

5300 Commerce Court West
199 Bay Street
Toronto, ON M5L1B9
Canada

Kevin Ranney

Jantzi-Sustainalytics ( email )

215 Spadina Avenue Suite 300
Toronto, Ontario M5T 2C7
Canada
416-861-0403 (Phone)

HOME PAGE: www.sustainalytics.com

Michael Torrance

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Ogilvy Renault LLP ( email )

Suite 3800, Royal Bank Plaza, South Tower
200 Bay Street
Toronto, Ontario M5J 2Z4
Canada

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