2023 volume 33 issue 4

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 |

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 |

Beyond the Myths: Flushing Out Scope 3 Emissions


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 |