© The CPA Ontario Centre for Corporate Reporting and Professionalism
Assessing Sustainability Reporting in Canada
Project Description
The objective of this study is to assess the quality of sustainability reporting in Canadian stock exchange. By focusing on the top 250 publicly traded companies, we are identifying various criteria that will allow us to better understand current achievement in terms of quality and efforts needed to make further progress. This project is particularly timely as Canadian regulators consider the adoption of a unified regulatory framework for sustainability reporting.
Research Team
Bertrand Malsch, Queen’s University
Nathaniel Loh, Queen’s University
Rachel De Sousa, Queen’s University
Funding
$20,000
Foreign Investment and Target Firm’s Social Policies
Project Description
The purpose of this study is to help readers understand whether and to what extent foreign shareholders’ cultural and social preferences drive U.S. target firms’ LBGTQ+ policies. This study is important 1) because foreign investment in the United States is economically significant (e.g., between 1998 to 2018, foreign investors spent an average of $289 billion per year acquiring shares of U.S. firms) and 2) because foreign shareholders from different countries hold widely diverging cultural views and preferences regarding LBGTQ+ policies. Our results will shed light on the extent to which foreign shareholders’ control rights are a vehicle for the transmission of social values across borders.
Research Team
Tanja Artiga Gonzalez, VU University Amsterdam
Paul Calluzzo, Queen’s University
David Godsell University of Illinois at Urbana-Champaign
Funding
$17, 250