| This thesis assesses what scope may exist in Canada for using the law to bolster reporting on corporate social responsibility (CSR) as a means to promote the delivery of credible information on the environmental and social aspects of corporate activities. It reviews precedents and experience in Canada and other jurisdictions with regulating reporting on CSR, and analyzes conditions in place in Canada for constructing a legal reporting regime for CSR.; Transparency and accountability are fundamental to ensuring that CSR initiatives fulfill a role in a broader sustainability governance system---one that combines existing international instruments and institutions with national rule-making to make CSR efforts more transparent and ultimately, more sustainable. Government can play a key role in making this happen but faces three major challenges: triggering widespread disclosure, mandating disclosure of relevant information that allows comparisons within and between sectors, and assuring that information is reliable and accurate. |
