Environmental Data Reporting in the ESG Disclosures of the Canadian Energy Sector

Environmental, social, governance (ESG) reporting or sustainability reporting is not a new concept for non-financial disclosures. However, as discussions relating to the environment, climate change, and social consciousness become more prevalent in the mainstream media, so have the discussions relating to the industry-specific disclosures on topics such as greenhouse gas (GHG) emissions, water management, and biodiversity. The accuracy and transparency of ESG reports are of high importance to the investment community as the global financial markets embrace a socially conscious way of investing; however, there is a need for standardization and clarity. This research project will evaluate the evolution of ESG reporting in the Canadian energy sector over the past few years, focusing on GHG emissions, water management, and biodiversity. Of primary interest to the partner organization is the study of data accuracy relating to GHG emission disclosures in ESG reports published by the Canadian energy sector. This research will allow the partner organization to achieve its research objectives and publish a concise report on this topic.

Faculty Supervisor:

Irene Herremans

Student:

Partner:

Canadian Energy Research Institute (CERI)

Discipline:

Sociology

Sector:

Professional, scientific and technical services

University:

University of Calgary

Program: