Upheaval at the SEC: What’s Happening and What It Means for Canadian IROs LEAD ARTICLE Donald Trump’s election to the presidency for a second term brought dramatic changes to many U.S. institutions – and the Securities and Exchange Commission (SEC) was no exception. Almost immediately, mandatory climate-disclosure rules adopted on March 6, 2024, were signaled to be dead, and several enforcement cases concerning crypto were halted. | Read Article |
Navigating Market Uncertainty: Canadian Securities Regulators Expand Capital-Raising Options that Offer Strategic Relief for Issuers SECURITIES REGULATION & IR In recent months, the Canadian Securities Administrators (CSA) issued a trio of coordinated blanket orders and announced the adoption of an expedited shelf prospectus regime for well-known seasoned issuers (WKSIs), collectively designed to bolster our capital markets amid ongoing global market volatility and ensure that our regulatory environment is responsive to the evolving needs and challenges of today’s issuers without compromising investor protection. | Read Article |
Shareholder Activism in 2025: A Shifting Landscape of Priorities and Support THE INVESTMENT COMMUNITY PERSPECTIVE The 2025 proxy season has revealed significant shifts in shareholder activism, marking a notable departure from recent trends in both the volume and nature of proposals submitted to public companies. According to data from Institutional Shareholder Services (ISS) and Morningstar, the landscape of shareholder engagement has undergone substantial changes, reflecting evolving investor priorities and regulatory responses that are reshaping corporate governance conversations. The results of the U.S. and Canada annual general meeting (AGM) season provide several data points to evaluate this evolution. | Read Article |
The Impact of Climate Change on Impairment Testing: A Discussion Guide for Canadian IROs FINANCIAL REPORTING & IR In today’s uncertain geopolitical environment, import tariffs and retaliatory measures are increasingly being used as tools of trade negotiation and protectionism. While their political and economic impacts are well-publicized, the consequences for financial reporting often receive less attention, but can be significant. This article explores how tariffs affect corporate financial statements and what Canadian investor relations professionals should consider. | Read Article |