2022 volume 32 issue 2

One of Hut 8 Mining’s larger retail investors is a soccer mom named Char, who made her first serious foray into trading only after the pandemic hit, according to Sue Ennis, Head of Investor Relations at the Toronto-based crypto company. Ennis regularly talks with this California-based, DIY investor, who has made about US$250,000 on Hut 8’s stock and who’s known as Chardonnay Boger on Twitter (where Ennis is bigsuey). | Read Article |

The past several months brought forward some important developments in climate reporting from both the U.S. Securities and Exchange Commission (SEC) and the International Sustainability Standards Board (ISSB). In March 2021, the SEC requested public input on climate-related disclosures as it considered the adequacy of current disclosures. The comment period closed in June 2021, and the SEC received 550 comment letters, with 75% of the respondents supporting mandatory climate disclosure rules. Accordingly, the SEC released its proposed climate reporting rules on March 31, inviting comments until June 17, 2022. | Read Article |

Focusing Disclosure on What Matters and Non-GAAP Considerations

THE CANADIAN IR PRACTITIONER PERSPECTIVE

IROs invariably have a strong relationship and a direct line to colleagues in external reporting and financial planning and analysis. These teams are key counterparts of any strong IR team – providing insight and guidance into financial performance and prospects. If ever there was a time to appreciate one’s colleagues in financial policy and external reporting, it has been in the last few months, with the implementation of NI 52-112 Non-GAAP and Other Financial Measures Disclosure. | Read Article |

Energy Security versus Net Zero: A Worthwhile Debate

THE INVESTMENT COMMUNITY PERSPECTIVE

The energy landscape has changed dramatically since the Russian invasion of Ukraine in late February. On top of the tragic human toll of this conflict, the geopolitical situation has raised many questions about global energy security and potential trade-offs with a net-zero-emissions future. Given that Russia is the world’s second-largest oil and gas producer, dependence on this supply – especially in Europe – has come under the microscope. | Read Article |

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