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ARTICLE · 09 MARCH 2026

2026 ESG Disclosure Study

Bring sharper focus to your ESG strategy in a rapidly evolving landscape.

CanadaCorporate/Commercial Law

Bring sharper focus to your ESG strategy in a rapidly evolving landscape.

Fasken's 2026 ESG Disclosure Study reveals how Canadian companies are strengthening their sustainability practices, enhancing transparency, and responding to evolving stakeholder expectations. This study surveys 100 companies on the Toronto Stock Exchange, offering insights that can help you assess where your organization stands and support more informed decision-making on emerging Environmental, Social, and Governance priorities.

This year's study highlights several notable trends across Canada, including:

Environmental

  • Many surveyed companies continue to deepen their climate‑related disclosures, with most reporting greenhouse gas (GHG) emissions inventories and maintaining at least one reduction target. Among companies that disclose emissions inventories, a surprisingly large number included Scope 3 emissions.

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