Plummeting oil prices may create a quandary for extractive companies when it comes to executive compensation. Should CEOs and others whose pay is tied to performance suffer because their companies’ profits fell when oil prices dropped? Or should Compensation Committees use ‘discretion’ and bolster executives’ bonuses and then let IROs and others deal with any shareholder fallout? | Read Article |

When the facsimile (fax) machine came into being, it time-stamped a change in communication that was nearly as important as Alexander Graham Bell’s invention of the telephone. Documents could now be sent almost instantaneously, signatures attached, and the document returned; contracts completed. The world ‘sped up.’ And yet today the fax machine often sits idle, as it cannot compare to the speed of email. Add to this mix the prevalence of cell phones and texting, and you have a world where nearly all forms of communication are virtually instantaneous. It is a fast world. | Read Article |

On February 3, 2015, the Ontario Securities Commission (‘OSC’) published for comment Staff Consultation Paper 15-401 – Proposed Framework for an OSC Whistleblower Program (the ‘Whistleblower Program’), which proposes a financial incentive based whistleblower program that would be the first of its kind for securities regulators in Canada. | Read Article |

Securities regulators and accounting standard setters around the world have viewed going concern disclosures as a hot topic for some time, and have been seeking to improve clarity of reporting in circumstances where a company’s ability to continue as a going concern may be in substantial doubt. Better clarity has arrived for Canadian companies that report under either IFRS or U.S. GAAP, and a new U.S. accounting standard was issued in August 2014. | Read Article |

As an IRO, approaching the ‘Pandora’s box’ of social media for the first time can be daunting. With so many platforms, limited time in the day, and varying views, it can be hard to know where to begin. This column is intended to boil down the key platforms you need to know and provide some helpful tips for getting started. | Read Article |

In a world that is changing day by day and moment by moment, it is difficult to say with great confidence what you know for sure. Some days it doesn’t seem like much. However, I decided to take stock of my learnings in life and based on this I have come to realize that there are a few things I know for sure. I believe the four cornerstones of what I know for sure provide a foundation for success in both our professional and our personal lives. While the two are often treated as separate, I have learned that what makes a person successful in each is actually quite similar. | Read Article |