2026 volume 36 issue 2

Proposed in November 2025, the Budget 2025 Implementation Act, No. 1 (Bill C-15) received royal assent and came into force in March 2026. These amendments to Canada’s Competition Act (the Amendments) revised the legal standard applicable to particular environmental claims about the benefits of a business or business activity. Additionally, the Amendments eliminated a private party's ability to bring certain greenwashing-related applications before the Competition Tribunal. | Read Article |

Activist investors launched a record 255 campaigns globally in 2025 – a near 5% increase over the prior year, surpassing even the previous record set in 2018. In the United States alone, campaigns jumped 23% year-over-year. In Canada, the number of activist campaigns increased to 67 in 2025. These are not abstract statistics for investor relations professionals – they reflect an ongoing risk in the operating environment. | Read Article |

IFRS?18 is no longer just a future accounting change. For many organizations, 2026 is the year systems are being updated, trial runs are underway and early conversations with auditors have begun. For investor relations professionals, this is the year in which planning your communication strategy is just as important as preparing for the new reporting requirements. While profit numbers will remain the same, the approach to presenting financial performance to investors will see a significant shift. | Read Article |

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