The Canadian Securities Administrators (CSA) today published for comment Proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (the Proposed Instrument), which establishes disclosure requirements for issuers that disclose non-GAAP and other financial measures. These measures often lack standardized meanings, resulting in potentially misleading or confusing disclosure.
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Pat Marshall reflects on her career in investor relations, how the role has evolved and the importance of community.
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In the newest episode of the acclaimed podcast series "Capital Allocators", CEO Sarah Williamson sat down with host Ted Seides to discuss the current state of FCLTGlobal and status quo of global long-term investment. The Capital Allocators podcast is a weekly series of conversations with leaders in money management about the people and process behind capital allocation.
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Learn about the various sources of alternative or non-traditional data investors are using and how they are leveraging artificial intelligence (AI) and other technologies to access and analyze this information.
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Tweaks and additions to the FASB conceptual framework deal with the definition of materiality and the appropriate content in notes to financial statements.
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The long-term benefits of semi-annual reporting are doubtful, while its costs are significant, say Robert Pozen and Mark Roe.
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What public companies can learn from Elon Musk's recent Twitter activity.
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Sustainable investing often involves a mix of ethical exclusions, Environmental, Social and Governance (ESG) scores and a consideration of the financial implications of ESG. New strategies are catching on, with the sustainable development goals (SDGs) emerging as an impact framework and ESG-linked credit lines as a way to signal values and cut funding costs.
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The future of the annual general meeting (AGM) has been a focus of some concern, as declining attendance and voting at AGMs globally has led to questions about whether they are fit for purpose in the 21st century. The Thought Leadership Committee (TLC) of The Institute of Chartered Secretaries and Administrators (ICSA) has prepared this paper and a descriptive video summarizing the issues at stake for the various ICSA divisions globally to raise any potential concerns and highlight best practice solutions over time.
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