Skip to main content

Zainab Coovadia

  • MA (University of Toronto, 2015)
  • BA (York University, 2012)
Notice of the Final Oral Examination for the Degree of Master of Public Administration

Topic

Public Sector Environmental, Social, and Governance (ESG) Reporting in Canada

School of Public Administration

Date & location

  • Tuesday, April 9, 2024
  • 1:00 P.M.
  • Virtual Defence

Examining Committee

Supervisory Committee

  • Dr. Tamara Krawchenko, School of Public Administration, University of Victoria (Supervisor)
  • Dr. Basma Majerbi, Gustavson School of Business, UVic (Co-Supervisor)
  • Prof. Evert Lindquist, School of Public Administration, UVic (Member)

External Examiner

  • Dr. Ke Xu, Department of Economics, UVic

Chair of Oral Examination

  • Dr. Richard van Oort, Department of English, UVic

Abstract

Reporting on environmental, social, and governance (ESG) factors began as a strategy for companies in the private sector to attract capital and meet investor demand for ESG data. In recent years, it has also been adopted by some governments as they interact with financial markets for their capital needs. Across Canada, several governments have gained awareness of leading ESG practices, frameworks, and standards from international organizations. This thesis explores why, how and the extent to which Canadian governments engage in ESG activities through a comparative content analysis of their ESG reporting. Informed by the literature on policy learning and transfer, the thesis discusses and analyzes the pathways through which ESG reporting guidance is issued, diffused among a wide policy network, and adopted by the public sector. As is shown, some governments are creating unique, jurisdictional frameworks for reporting on their own ESG performance (i.e., Toronto, Alberta, British Columbia). Other governments are integrating some aspect of ESG issues in their financial or investment reporting (i.e., Vancouver, Montreal, Mississauga, Ottawa, Edmonton, Calgary). A couple governments are applying ESG considerations to economic agreements and other instruments (i.e., Northwest Territories, Government of Canada). Overall, governments in Canada are monitoring the development of international ESG reporting standards, along with their stakeholders’ expectations regarding these standards, as they work to provide more transparent and higher quality ESG data that is comparable with their peers.