2020 volume 30 issue 1

Climate-related Disclosures

FINANCIAL REPORTING & IR

Climate change is dominating the world's agenda, with global warming and extraordinary weather events having devastating human effects, and increasingly material financial implications. Businesses are recognizing the potential risks and, in some cases, opportunities that the implications of climate change represent for many. | Read Article |

Plastics: Investment Implications in a Changing World

THE INVESTMENT COMMUNITY PERSPECTIVE

Plastic waste is on everyone's mind. More than 60 countries have banned or taxed single-use packaging and items such as plastic drinking straws and stir sticks. The momentum continues; China, the largest producer of plastic waste, unveiled an ambitious plan in January 2020 to ban many single-use plastics. In Canada, the federal government is rolling out a ban on harmful single-use plastics by 2021. Companies like Coca-Cola and Pepsi have promised to fully implement recyclable packaging by 2025. And by 2030, the circular economy – a system based on moving to renewable resources and eliminating waste – is estimated to generate US$4.5 trillion of economic output globally. | Read Article |

What Does Passive Investing Look Like to an IRO?

THE CANADIAN IR PRACTITIONER'S PERSPECTIVE

Investor targeting often starts with an analysis of the shareholder register that identifies the percentage of funds held by 'passive' versus 'active' shareholders. The premise is that IR efforts will yield better results by focusing on the active holders. | Read Article |

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