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Create Disclosure

The importance of ESG disclosure is evident - external pressures for more sustainable practices are balanced with the internal benefits of adopting a sustainable practice. Through an ESG-lens, companies are finding cost-savings, new innovations, preferential finance terms, as well as new customer and employee attraction and loyalty.

ÍÃ×ÓÏÈÉú (TSX) and TSX Venture Exchange (TSXV) regularly consult with their stakeholders to discuss the evolving sustainability, governance and disclosure standards. This includes engagement with the International Sustainability Standards Board (ISSB), the Canadian Sustainability Standards Board (CSSB), and the Canadian Securities Administrators (CSA) on the national adoption of standards appropriately calibrated for Canadian capital markets.

To help issuers with their sustainability journey, TSX and TSXV recommend the voluntary use of an international standard such as those by the and . TSX and TSXV are committed to continue to create specialized resources to assist with ESG disclosure.

Often the question of where to start is asked by issuers. Three concepts are often discussed first:

  • A materiality assessment to understand the sustainability concerns and issues top of mind within your company and sector from stakeholders both within and outside your company.
  • Governance structure to ensure there is sufficient oversight and accountability to best address the sustainability issues and the strategies to address them.
  • For climate specifically, an operational greenhouse gas (GHG) assessment to baseline emissions and identify where and how to look for emission reductions.

Disclosure Guidance

Our Sustainability Reporting Practices for New Reporters offers issuers with overarching guidance that can be used when first forming ESG disclosure, or as a final review before publication.

Key Points

Be authentic in your narrative
Indicate if an ESG issue is material
Use a standard or framework
Provide metrics/targets where possible
Define industry jargon
Avoid selective disclosure
Don’t let perfection get in the way of starting

The TMX ESG Template is a very simple ESG reporting tool for companies who are just starting their ESG disclosure with few in-house resources. The Template has been curated to ask only questions that are common among other global frameworks and creates comparable data with succinct answers for stakeholders.

Key Benefits

Easy starting point for ESG reporting
Simplified template with pick-list or fill-in-the-blank response types
Concise and comparable data for stakeholders

Our complimentary Growth Accelerator Program provides companies of any size or stage of listing with guidance and best practices on ESG Disclosure and a variety of other topics.

Key Benefits

Complimentary 60-90 minute 1-on-1 education session
Flexible time and place arranged directly with your Company Services Head or email issuer.services@tmx.com

Our Primer on Environmental & Social Disclosure helps listed issuers get started with, or enhance their ESG disclosure by first considering the financially material environmental and social aspects of their businesses.

Key Benefits

Disclosure requirements and guidelines
Process for assessing materiality
Overview of ratings firms and disclosure standards and frameworks

ESG Insights

Fall 2025 Conference Highlights: A Company Services Recap
The past few months have been marked by significant activity for the TSX Company Services team. We have consistently focused on supporting our listed issuers by delivering unparalleled exposure, education, and connections, thereby driving their continued success. We are proud to serve as their partner in growth.
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Perception vs Reality: Behind the Headlines of Canadian ESG Investor and Disclosure Trends
Amid headlines suggesting retreat, parallel regulatory shifts in the United States and Europe, and rising legal scrutiny under Canada's Bill C-59, which introduces penalties for unsupported environmental or sustainability claims, Millani's analysis tells a more nuanced story.
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New survey launches to get company’s views on climate transition plans
TMX is partnering with Business Future Pathways (BFP) to accelerate the voluntary adoption of climate transition plans by businesses in Canada with the goal of creating opportunities to attract capital and remaining globally competitive.
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Schachter "Catch the Energy" Conference Recap
TSX has proudly partnered with the Josef Schachter ‘Catch the Energy Conference’ since 2019. This year's conference, held on October 18, 2025, in Calgary, was an overwhelming success, featuring over 30 TSX and TSX Venture listed companies in the energy, cleantech, and critical materials sectors.
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New Developments in Environmental, Social and Governance (ESG) Disclosure for Companies
Since CIRI's last Backgrounder on this topic in February 2025, the pace of new developments in the area of ESG standards and regulatory disclosure has slowed. The most significant development has been the cessation of all progress by the U.S. Securities and Exchange Commission toward the development of climate disclosure rules for listed companies.
Read more

More Info

Climate Week

Canada Climate Week Xchange (CCWX), ​is an ​initiative dedicated to​ promoting cross-collaboration on Canada's climate-related challenges. This five-year initiative founded by ÍÃ×ÓÏÈÉú and other national organizations, will ​curate and promote a variety of events focused on Canada's unique perspective and ​prospects on climate-related issues, including support for Canada's commitment to significant reductions in greenhouse gas emissions (GHG) by 2030.

To learn more about Canada Climate Week Xchange, and discover how to get involved, please visit .

ESG Market Data

The offers insightful environmental, social and governance data to empower investment communities to make well-rounded and informed investment decisions beyond.

TMX has partnered with premier Environmental, Social and Governance (ESG) data and analytics providers to deliver ESG data to its global clients including investors and corporations with information to support their investment decision-making processes and perform corporate peer analysis. TMX ESG Data Hub is a one-stop shop for ESG data and is delivered leveraging TMX Datalinx existing data delivery platforms which are used by investors globally.

Take a look at the webpage for further information.

Carbon Offsets

More companies are joining the global push to reduce emissions and reach net zero targets. helps companies reach those ambitions, offering a broad suite of voluntary carbon offsets on a best-in-class trading platform.

Key Benefits

Open access marketplace
Transparent prices
Wide range of project types
Robust, neutral platform
Low-cost access
Fast, efficient settlement
Streamlined onboarding

For further information, contact Brenda Cunnington.

Contact Us

For more information, please contact issuer.services@tmx.com