The definition of corporate performance is no longer limited to financial results — it has expanded to include the social and environmental impact of business activities. This new approach, known as global or sustainable performance, is built on three interdependent pillars: economic, social, and environmental. It recognizes that responsible practices are a powerful lever for enhancing an organization’s long-term performance.
This broader performance is measured through the sustainability report, also referred to as the ESG (Environmental, Social, Governance) report. This tool continuously assesses and highlights the company’s impact on society and the environment.
In short, business performance in the Canadian context is multidimensional, integrating economic profitability, social responsibility, and sustainable management of natural resources.
In Canada, the sustainability report is more than a communication exercise — it is becoming a strategic tool and a standard increasingly expected by financial markets, investors, and stakeholders. Companies listed on the Toronto Stock Exchange (TSX) are encouraged to publish ESG information aligned with the IFRS Sustainability Standards (ISSB), which will gradually come into effect starting in 2024.
In addition, certain strategic sectors — such as energy, mining, finance, and infrastructure — face heightened expectations for climate and social transparency, in line with the guidance of Canadian and international regulatory bodies.
The goal? Improve comparability, build investor confidence, and direct capital toward sustainable and innovative projects.
At ABGi Canada, we help companies transform the sustainability report into a true strategic management tool. Far from being a constraint, it is an opportunity to redefine your CSR strategy, anticipate market expectations, and showcase your commitments.
Our approach is built on transparency, credibility, and innovation. We support our clients in creating meaningful sustainability reports aligned with international standards (ISSB, GRI, TCFD) and tailored to the Canadian context.
A sustainability report offers numerous advantages, whether required by your investors, requested by your clients, or driven by voluntary commitment:
A strong sustainability report highlights two key dimensions:
Materiality of impact
Analyse the company’s impact on the environment and society in the short, medium and long term.
Financial materiality
Identify and prioritise information that is likely to have a material impact on the financial performance of the business.
Your roadmap to compliant and effective sustainability reporting.
Training and diagnostics
Identification of data points
GAP analysis
CSR Strategy & Compliance Roadmap
Compliant and auditable sustainability reporting
In Canada, the sustainability report has become a true strategic lever. Beyond being a regulatory requirement for certain sectors, it serves as a powerful tool to structure your ESG commitments and meet the growing expectations of investors, clients, and partners.
Here’s how we help you effectively build and manage your non-financial reporting process:
We can collaborate with your auditor if desired, always within a framework of continuous improvement and transparency.
To streamline your sustainability reporting, we provide a powerful tool and train your teams in its use to ensure autonomy and build internal expertise.
