Corporate Social Reporting Initiative - Report to Minister of Finance

74 Pages Posted: 2 Jul 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: June 30, 2010

Abstract

In response to a Private Member’s Resolution calling upon 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, the Hennick Centre for Business and Law and Jantzi-Sustainalytics undertook a multi-stakeholder consultation process in respect of requirements regarding corporate social disclosure standards. This report to the Minister of Finance reflects a synthesis of the views that emerged from that process. The recommendations herein complement those contained in the Commission’s report to the Minister of Finance, dated December 18, 2009 (regarding environmental and governance disclosure), as well as those reflected in OSC Staff Notice 51-716. They reflect a growing demand for improved social performance disclosure to facilitate better governance and decision-making on the part of issuers, investors and other stakeholders.

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

JEL Classification: K22, G28, G30, G35, G38, M14,

Suggested Citation

Puri, Poonam and Waitzer, Edward J. and Ranney, Kevin and Torrance, Michael, Corporate Social Reporting Initiative - Report to Minister of Finance (June 30, 2010). Available at SSRN: https://ssrn.com/abstract=1632992 or http://dx.doi.org/10.2139/ssrn.1632992

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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