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SSRN Electronic Journal
Article . 2009 . Peer-reviewed
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Corporate Social Performance: Reporting Roundtable

Authors: Poonam Puri; Edward J. Waitzer; Kevin Ranney; Michael Torrance;

Corporate Social Performance: Reporting Roundtable

Abstract

The purpose of this consultation (to take place in Toronto, Canada on December 7, 2009) is to elicit the views of informed stakeholders in a review of reporting and disclosure requirements under Ontario securities legislation for corporate “social” performance. In particular, the Consultation paper considers whether existing reporting and disclosure requirements on corporate social performance are adequate. If change is advisable, the question becomes what regulatory or other measures merit consideration. The Consultation is in response to a private member’s resolution introduced by the Honorable Laurel Broten (Etobicoke-Lakeshore), and passed unanimously by the Ontario Legislature (the “Resolution”). In part, the Resolution calls on 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 for both quantitative and qualitative social and environmental information to ensure that corporate disclosures are understandable, comparable, and outcome-focused. The Resolution called for a report, including policy recommendations, to be submitted to the Minister of Finance. The Consultation is being organized by the Hennick Centre for Business and Law at York University and Jantzi-Sustainalytics, with sponsorship from the Association of Chartered Certified Accountants.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze