The Canada Business Corporations Act was amended in 2019 to include an open list of factors that corporations can take into account: the interests of shareholders, employees, retirees and pensioners, creditors, consumers and governments, as well as the environment and the long-term interests of the business. In addition, the Board Games of the Globe and Mail introduced in 2023 two new criteria to be used to assess the performance of corporate boards, namely the inclusion of climate change expertise in the director skills matrix and the training provided to directors in that area. The skills matrix currently appearing in the circular has only one column for all ESG matters combined. However, expertise in climate change and environmental matters requires special knowledge with deserve special consideration. The information given in the ESG column should therefore be broken down by subject: Environment (E), Society (S) and Governance (G). Such an adjustment would serve to support this statement from the President and Chief Executive Officer of Cogeco: “As a leading provider of connectivity services and radio broadcaster, we feel a deep sense of responsibility towards our various stakeholders to create the most resilient and sustainable business we can. While our industry's environmental footprint is arguably smaller than many others, Cogeco remains determined to demonstrate strong leadership on climate action”.