Author Description

This survey considers the current practice in Canada on some of the environmental performance reporting issues identified by the Study Group of Reporting of Environmental Performance. It also summarizes practices in accounting for and reporting on environmental costs, liabilities and risks. The survey covers Canadian annual reports to shareholders for the calender year 1993 received at the CICA by the end of August 1994. Most are those of publicly-traded corporations but the annual reports of some federal and provincial Crown corporations are included in the survey. Also included are some private companies whose reports are publicly available.