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2023 ESG Disclosure Study

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From a corporate perspective, ESG-related expectations from various stakeholders can seem overwhelming, and companies are seeking more clarity on how to approach governance, management and disclosure of ESG issues.  

Fasken’s 2023 ESG Disclosure Study will assist companies and members of their boards and senior management teams by providing key data points on how large Canadian companies are tackling board oversight, management and disclosure of ESG-related matters relevant to today’s market.

Download the study to learn more about such topics as:

  • how executive compensation is being tied to ESG metrics;
  • whether companies are providing assurance on their ESG disclosures;
  • what types of ESG-related targets companies are setting; and
  • which standards and frameworks are referenced by companies
The Study also reviews many other important ESG governance considerations, including how oversight of ESG-related matters is allocated among a board and its committees. We show, for example, that board committees currently play a pivotal role in the oversight of ESG, and in particular, environmental issues:


Oversight of ESG issues


Special Acknowledgement to Articling Students Aniket Bhatt and Teresa Li for their contribution. Additional contributors include Articling Students Saqib Mahmood, Rabab Asif, Gurkirat Batth, Cole Halbert, Irene Lai, Gagan Lamba and Arjun Sodhi.

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