A Pathway to Investment Grade ‘S’ Data, Illustrated by Community and Social Investment

Environmental, social, and governance (ESG) issues are being raised ever more frequently in boardrooms across Canada and the world.

At the same time, ESG reporting is falling short of expectations. Despite its relevance to society and business, the S is perhaps the most misunderstood and ill-defined element within the wide scope of ESG reporting. More credible data on social factors, which are rarely captured or reported on, let alone audited, is now in high demand.

This paper examines how Canadian companies are producing social performance indicators that can withstand the scrutiny of auditors, investors, and stakeholders. By approaching social and community investment reporting with the same rigour as financial reporting, companies are offering more credible ESG data and, more importantly, making progress toward their desired social impact.

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