2025 volume 35 issue 1

As part of Canada’s efforts to promote responsible business conduct and safeguard human rights, the Fighting Against Forced Labour and Child Labour in Supply Chains Act (the Modern Slavery Act) came into force on January 1, 2024. The Modern Slavery Act requires certain entities to report, on or before May 31 of each year, on the risks of forced labour and child labour identified in their supply chains and the efforts taken during their previous financial year to address those risks. | Read Article |

Investor Relations – A Strategic Imperative

THE CANADIAN INVESTOR RELATIONS PRACTITIONER PERSPECTIVE - Guest Column by Dave A. Hughes

The Canadian Investor Relations Institute defines Investor Relations as follows: “Investor Relations is the strategic management responsibility that integrates the disciplines of finance, communications, marketing, securities law compliance and sustainability to achieve an effective flow of information between a company, the investment community and other stakeholders, to support an informed valuation of the company’s securities and enable fair and efficient capital markets.” The word ‘strategic’ shows up in the definition. Investor relations has and continues to undergo a shift in its strategic importance. | Read Article |

Think Big: Meeting the Needs of Large Shareholders

THE INVESTMENT COMMUNITY PERSPECTIVE

When thinking about your relationships with large investors and their ESG needs, it is not so different than any other relationship dynamic. Some thoughtful consideration of basic communication principles will go a long way in fostering strong relationships with the larger institutional players in your investor base. | Read Article |

In April 2024, the International Accounting Standards Board released IFRS 18, Presentation and Disclosure in Financial Statements, to replace the existing standards of IAS 1, Presentation of Financial Statements. IFRS 18 is expected to significantly change how financial statements are presented, particularly the income statement and the level of disclosures. | Read Article |

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