Sprott researchers studying disclosure practices in the mining industry secure CPA and CAAA funding

Two faculty members from the Sprott School of Business have received awards from the Chartered Professional Accountants of Canada (CPA) and the Canadian Academic Accounting Association (CAAA) to address social, environmental, economic, and technological challenges and to enable change within the profession.

Gender diversity in the boardroom has increasingly drawn the attention of the academic community as regulatory bodies across the globe enact laws that mandate specific board gender diversity (BGD) targets. Given the role that boards play in decision making about high-level issues including a company’s environmental impact and carbon footprint, an emerging question in practice and academia alike concerns the extent to which BGD can contribute to enhancing ESG disclosure and performance. Working with co-applicant Maryam Firoozi, Sana will examine this question in relation to Canadian mining firms with a view to helping the industry devise better plans and strategies to meet its ESG and overall sustainability goals.

As social and environmental pressures increasingly strain relations between corporations and socially-aware stakeholders, the role of corporate social reporting becomes ever more important. This research will comprise a comparative analysis of the social reports Rio Tinto Group produces in Canada and Australia, respectively, with particular focus on disclosure practices around environmental issues, progress toward reconciliation with Indigenous communities, and the treatment of employees. By clarifying how social reporting and disclosure vary across contexts, and how ethical philosophies shape interactions between companies and their stakeholders, this research will lead to improved governance and disclosure requirements for global corporations. It will thus enhance accountability and encourage such corporations to address their social responsibilities in all jurisdictions in which they operate.