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Title: [PDF] Corporate social reporting: enforcement will help performance [scroll down to 2nd article]
Visit: [PDF] Corporate social reporting: enforcement will help performance [scroll down to 2nd article]
Author:
Aaron Dhir, professor at Osgoode Hall Law School, in Lawyers Weekly [Canada]
Dated:
26 Feb 2010
Corporate sustainability disclosure is a hot topic, whether the issue is climate change, biodiversity, labour and supply chains, or human rights. In a report...last December, the Ontario Securities Commission (OSC) made [two] recommendations...that may be controversial… First, that the OSC should conduct further continuous disclosure reviews…in order to assess corporate compliance; in particular, in the area of governance. Second, that it should continue to provide educational outreach to issuers, including additional guidance on existing environmental disclosure requirements. Both recommendations are sound and represent important steps in the right direction…[but] there is also room for improvement in the law.
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