Ernst and Young’s report discusses the leading practices in gender diversity disclosure:
While the new rules leave it to issuers to decide which corporate governance policies and practices relating to gender diversity are appropriate for their particular circumstances, it is clear that regulators in Canada and around the world are concerned by the under representation of women on the boards of publicly traded companies.
For most jurisdictions in Canada, the rules came into force on 31 December 2014. Nevertheless, certain organizations have already made the decision to include most of the new disclosure requirements in their existing public filings.
Read the full report here: Ernst and Young: Women on boards and in senior management