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Measuring Up: A Study on Corporate Sustainability Reporting in Canada

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  • Rock Lefebvre

    ()
    (Certified General Accountants Association of Canada)

  • Philip Gans

    (Certified General Accountants Association of Canada)

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    Abstract

    In response to the growth in corporate sustainability reporting in Canada, CGA-Canada commissioned a sustainability reporting survey in the fall of 2004. The survey sought to advance understanding of sustainability reporting, advocate for business value and transparency in reporting, and look to enjoin participation by all stakeholders. The results of the survey show the growing trend towards sustainability reporting in Canada. Some 18% of all companies produce a dedicated sustainability report, while approximately 5% spend more than $100,000 annually to report on sustainability issues. Regulatory requirements, stakeholder pressure, and corporate image objectives influence the most the decision to adopt a corporate sustainability reporting practice. In turn, added cost and potential information overload were two of the main reasons why organizations have not adopted a comprehensive sustainability reporting function. Concerns regarding the credibility and the vagueness of reporting practices and guidelines were also expressed.

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    File URL: http://ideas.cga-canada.org/WorkingPapers/050602.pdf
    File Function: First version, 2005
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    Bibliographic Info

    Paper provided by Certified General Accountants Association of Canada in its series Working Papers with number 050602.

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    Length: 107 pages
    Date of creation: Jun 2005
    Date of revision:
    Handle: RePEc:cga:wpaper:050602

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    Related research

    Keywords: sustainability reporting; corporate social responsibility; reporting practices; sustainable development; socially responsible investment;

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