Over the past 15 years, there has been a growing interest and demand for companies to disclose more and better quality socio-economic data and information. This demand has come from a range of stakeholders, including investors, communities, governments, labour organizations, and non-governmental organizations (NGOs). While some of these information demands have been addressed by companies on an individual and voluntary basis, others have been incorporated into national regulations, international standards, or voluntary multi-stakeholder initiatives or industry programs. Corporate disclosure practices have had to evolve rapidly to address these changing expectations and emerging disclosure requirements.
This report seeks to support Canadian mining companies in building an understanding of the range of disclosure expectations and requirements currently in place and those anticipated in the future. It examines the changing landscape for transparency and disclosure and, within that landscape, provides a snapshot of current disclosure practices across a sample of companies. Based on this examination, the report identifies components of good disclosure, provides peer examples, and identifies areas where we expect to see future disclosure requirements emerge.