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The document examines the gap between corporate sustainability reporting and the jurisdictional realities of Indigenous Peoples in Canada's energy transition. Through an analysis of S&P/TSX Composite Index companies and dialogues with over 50 Indigenous leaders, it finds that disclosures frequently prioritize narrative-based engagement and regulatory compliance over the recognition of inherent rights and Free, Prior and Informed Consent (FPIC). The study concludes that current voluntary frameworks provide an incomplete picture of project risks and governance, suggesting the need for a reporting standard authored by Indigenous rightsholders to ensure credible climate accountability.

The report highlights a significant gap in emissions reporting among Indonesia's ten largest coal mining companies, where six fail to include coal mine methane (CMM) in their inventories. Despite national regulations and international standards, CMM emissions are often overlooked in favour of carbon dioxide reductions, potentially doubling the reported emissions of some companies. The document warns that increasing coal production quotas amidst declining global demand creates stranded asset risks and environmental impacts. It recommends that companies adopt comprehensive GHG inventories, re-assess investment risks in light of global methane pricing trends, and implement technical abatement measures such as pre-mine drainage.

The document examines corporate reporting on climate-related financial risks and opportunities based on 2018 CDP questionnaire data, noting increased scrutiny from investors and regulators following extreme weather losses and technological shifts.