The To Do List Lengthens: The State of the Annual Report LEAD ARTICLE When TD Bank Group's Chief Executive Ed Clark delivered his 2013 letter to shareholders, the message wasn't a print-only affair but was also communicated through a video that could be viewed many ways, including through closed captioning and American Sign Language. | Read Article |
The Holy Grail of Annual Reporting INVESTMENT COMMUNITY PERSPECTIVE Every year, companies set out on a quest to prepare their annual and various other reports for distribution to shareholders. For now, many still send hard copy by mail as a delivery method, but that is quickly shifting to electronic dissemination. | Read Article |
Canadian Securities Regulators Propose Amendments to Disclosure Requirements for Venture Issuers SECURITIES REGULATION AND IR On May 22, 2014, the Canadian Securities Administrators (“CSA”) published for comment proposed amendments to National Instrument 51-102 – Continuous Disclosure Obligations (“NI 51-102”), National Instrument 41-101 – General Prospectus Requirements, and National Instrument 52-110 – Audit Committees (“NI 52-110”) (collectively, the “Proposed Amendments”). The Proposed Amendments were circulated for comment until August 20, 2014. | Read Article |
Financial Instruments – The Complete Standard? Fundamental Changes Call for Careful Planning FINANCIAL REPORTING AND IR After long debate about this complex area, the release of the new financial instruments standard IFRS 9 last month substantially completes a project launched in 2008 in response to the financial crisis. | Read Article |
Integrating Video in Online Annual Reports SOCIAL MEDIA AND IR For many of us the days of big glossy printed annual reports are gone. As someone who loves the smell of fresh ink, cracking a newly bound spine, and pretty much anything paper, I must admit I am sad to see them go. While many companies have decided to forgo an annual report altogether, many have moved online. | Read Article |