The following table outlines the core stakeholder capitalism metrics and disclosures presented in the World Economic Forum's International Business Council report, Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation, that apply to BDO Canada's sustainability measurements.
| Theme | Sub-theme | Core metrics and disclosures | Notes | Alignment with UNSDGs |
|---|---|---|---|---|
| Governing purpose | Setting purpose | The company's stated purpose, as the expression of the means by which a business proposes solutions to economic, environmental, and social issues. Corporate purpose should create value for all stakeholders, including shareholders. | Refer to section: Sustainability as a strategic priority | Gender equality Climate action |
| Quality of governing body | Governance body composition | Composition of the highest governance body and its committees by: competencies relating to economic, environmental, and social topics; executive or non-executive; independence; tenure on the governance body; number of each individual's other significant positions and commitments, and the nature of the commitments; gender; membership of under-represented social groups; stakeholder representation. | Refer to section: Our governance structure | Gender equality |
| Stakeholder engagement | Material issues impacting stakeholders | List of the topics that are material to key stakeholders and the company, including how topics were identified and how stakeholders were engaged. | Refer to section: Stakeholder engagement and material sustainability topics | |
| Ethical behaviour | Anti-corruption |
| Refer to section: Anti-corruption commitment | |
| Ethical behaviour | Protected ethics advice and reporting mechanisms | A description of internal and external mechanisms for:
| Refer to section: How we uphold legal and ethical standards Refer to section: Whistleblower policy | |
| Risk and opportunity oversight | Integrating risk and opportunity into business process | Company risk factor and opportunity disclosures that clearly identify the principal material risks and opportunities facing the company specifically (as opposed to generic sector risks), the company appetite in respect of these risks, how these risks and opportunities have moved over time and the response to those changes. These opportunities and risks should integrate material economic, environmental, and social issues, including climate change and data stewardship. | Refer to section: Risk and opportunity oversight |
| Theme | Sub-theme | Metrics and disclosures | Notes | Alignment with UNSDGs |
|---|---|---|---|---|
| Climate change | Greenhouse gas emissions | For all relevant greenhouse gases (e.g., carbon dioxide, methane, nitrous oxide, F-gases, etc.), report in metric tonnes of carbon dioxide equivalent (tCO2e) GHG Protocol Scope 1 and Scope 2 emissions. Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate. | Refer to: Metrics and Targets | Climate action |
| Climate change | TCFD implementation | Fully implement the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD). If necessary, disclose a timeline of at most three years for full implementation. Disclose whether you have set, or have committed to set, GHG emissions targets that are in line with the goals of the Paris Agreement—to limit global warming to well-below 2°C above pre-industrial levels and pursue efforts to limit warming to 1.5°C—and to achieve net-zero emissions before 2050. | Refer to section: Reporting framework Climate impact | Climate action |
| Nature loss | Land use and ecological sensitivity | Report the number and area (in hectares) of sites owned, leased, or managed in or adjacent to protected areas and/or key biodiversity areas (KBA). | This disclosure was not deemed applicable to BDO Canada. | |
| Fresh water availability | Water consumption and withdrawal in water-stressed areas | Report for operations where material, mega litres of water withdrawn, mega litres of water consumed and the percentage of each in regions with high or extremely high baseline water stress according to WRI's Aqueduct Water Risk Atlas tool. Estimate and report the same information for the full value chain (upstream and downstream) where appropriate. | This disclosure was not deemed applicable to BDO Canada. |
| Theme | Sub-theme | Core metrics and disclosures | Notes | Alignment with UNSDGs |
|---|---|---|---|---|
| Dignity and equality | Diversity and inclusion (%) | Percentage of employees per employee category; by age group, gender, and other indicators of diversity (e.g., ethnicity). | Refer to section: Diversity at a glance Refer to section: Appendix C - Our workforce metrics | Gender equality |
| Dignity and equality | Pay equality (%) | Ratio of the basic salary and remuneration for each employee category by significant locations of operation for priority areas of equality: women to men; minor to major ethnic groups; and other relevant equality areas. | BDO is committed to fair, equitable pay and has developed important processes and measures that enable pay equity. Our compensation is internally equitable and designed to meet the following three guiding principles:
We are also in adherence with provincial pay transparency legislation (for example, the Pay Transparency Act in British Columbia). | Gender equality |
| Dignity and equality | Wage level (%) | Ratios of standard entry-level wage by gender compared to local minimum wage. Ratio of CEO's total annual compensation to median total annual compensation of all employees (excluding the CEO). | As part of our ongoing commitment to pay equity and fair practices, a regular wage assessment is performed. We can confirm that all BDO Canada personnel are paid above the applicable jurisdiction's minimum wage. | Decent work and economic growth |
| Dignity and equality | Risk for incidents of child, forced, or compulsory labour | An explanation of the operations and suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to type of operation (such as manufacturing plant) and type of supplier; or countries or geographic areas with operations and suppliers considered at risk. | We understand the important role we play in creating and upholding a responsible business ecosystem. We are committed to upholding human rights and instilling ethical practices through our procurement strategies. | Decent work and economic growth |
| Health and well-being | Health and safety (%) | The number and rate of fatalities due to work-related injury; high-consequence work-related injuries (excluding fatalities); recordable work-related injuries, main types of work-related injury; and the number of hours worked. | Fatalities and work-related injuries are not tracked as the risk of accidents in BDO's business is low. | Good health and well-being |
| Health and well-being | Health and safety (%) | An explanation of how the organization facilitates workers' access to non-occupational medical and healthcare services and the scope of access provided for employees and workers. | Refer to section: Health and well-being | Good health and well-being |
| Skills for the future | Training provided (#) | Average hours of training per person that the organization's employees have undertaken during the reporting period, by gender and employee category (total number of trainings provided to employees divided by the number of employees). | Refer to section: Appendix D - Skills for the future | Good health and well-being Quality education |
| Skills for the future | Training provided (#) | Average training and development expenditure per full-time employee | Refer to section: Appendix D - Skills for the future | Good health and well-being Quality education |
| Theme | Sub-theme | Core metrics and disclosures | Notes | Alignment with UNSDGs |
|---|---|---|---|---|
| Employment and wealth generation | Absolute number and rate of employment | 1. Total number and rate of new employee hires during the reporting period, by age group, gender, other indicators of diversity and region. 2. Total number and rate of employee turnover during the reporting period, by age group, gender, other indicators of diversity and region. | Refer to section: Appendix C - Our workforce metrics | |
| Employment and wealth generation | Economic contribution | 1. Direct economic value generated and distributed (EVG&D) – on an accrual basis, covering the basic components for the organization's global operations, ideally split out by: EVG&D can provide a valuable snapshot of the direct monetary value added to local economies through generation of products and services, servicing of capital, payment of wages, taxes and community investment, while the significant financial assistance received from government, when compared with separate disclosures on taxes, can be useful for developing a more balanced and transparent snapshot of the balance of transactions between the company and government by revenues, operating costs, employee wages and benefits, payments to providers of capital, payments to government, and community investment. | In 2024, BDO Canada generated revenues of $1.04 billion. A significant portion of these revenues were used for employees' wages and benefits, and compensation to the owners. Payments to providers of capital and the government were deemed not applicable for BDO Canada. Refer to section: Community and social vitality | Decent work and economic growth |
| Employment and wealth generation | Economic contribution | 2. Financial assistance received from the government: total monetary value of financial assistance received by the organization from any government during the reporting period. | This disclosure was not deemed applicable to BDO Canada. | |
| Employment and wealth generation | Financial investment contribution | 1. Total capital expenditures (CapEx) minus depreciation, supported by narrative to describe the company's investment strategy. | This disclosure was not deemed applicable to BDO Canada. | |
| Employment and wealth generation | Financial investment contribution | 2. Share buybacks plus dividend payments, supported by narrative to describe the company's strategy for returns of capital to shareholders. | This disclosure was not deemed applicable to BDO Canada. | |
| Community and social vitality | Total tax paid | The total global tax borne by the company, including corporate income taxes, property taxes, non-creditable VAT and other sales taxes, employer-paid payroll taxes, and other taxes that constitute costs to the company, by category of taxes. | This disclosure was not deemed applicable to BDO Canada. However, we have outlined the many ways in which we invest our time, expertise, and resources into supporting our local communities for the betterment of society. This includes our significant contributions to Food Banks Canada. For more information, refer to section: Community and social vitality | Zero hunger |
| Innovation of better products and services | Total R&D expenses ($) | Total costs related to research and development. | We track our research and development (R&D) expenditure in an effort to quantify our contribution to innovation and highlight the value of our investments. In 2024, we invested $5,951,710 in innovation initiatives, including internal system investments and consulting services associated with our ongoing modernization efforts. This is a 93% increase since 2023. Refer to section: Innovating to create value | Quality education Industry, innovation, and, infrastructure |