What IROs Need to Know about Digital Accessibility LEAD ARTICLE Now that our phones and tablets top every packing list and are a necessity for boarding a plane, driving a car, or otherwise navigating today’s world, digital accessibility is a topic that matters more than ever. For companies, too, the IR site only has value if it can be easily accessed – by everyone. | Read Article |
2023 Global CEO Outlook: The Challenge of Charting a Course Through Complexity FINANCIAL REPORTING AND IR Today, business leaders face many challenges on multiple fronts – from geopolitical uncertainties to increased stakeholder expectations in ESG and the adoption of generative artificial intelligence (AI). Despite the ongoing challenges, mid-term global confidence remains robust as there is consensus that business leaders can, in time, return to a path of international and sustainable long-term growth. Drawing on the perspectives of 1,325 global CEOs across 11 markets, KPMG’s 2023 Global CEO Outlook survey, conducted prior to the Israel-Palestinian conflict, provides insight into their three-year outlook on the business landscape. | Read Article |
Corporate Governance and Disclosure Requirements SECURITIES REGULATION AND IR In preparation for the 2024 proxy season, this article outlines recent trends and developments in corporate governance and disclosure requirements impacting Canadian reporting issuers. | Read Article |
Beyond the Myths: Flushing Out Scope 3 Emissions THE INVESTMENT COMMUNITY PERSPECTIVE With greater attention on climate change and jurisdictions around the world evaluating mandatory ESG reporting, Scope 3 emissions have taken centre stage. What was a niche topic only a few years ago is now the focus of a debate over who is responsible for greenhouse gas emissions – the producer of a product or the end user? The regulatory proposals and varied approaches to Scope 3 disclosure on the table in both the United States and Canada create a level of uncertainty for issuers, making it more important than ever to get educated. | Read Article |