IR Leader
July 06, 2021

Top Stories

Flaherty's Dream of a National Securities Regulator a Victim of 'Friendly Fire'

The burn-it-all-down approach to politics has become a real threat to the economy.

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Making Sense of Non-GAAP Financial Measures

Often, there is confusion in the marketplace regarding the use of non-GAAP financial measures. Reporting issuers frequently use non-GAAP financial measures, non-GAAP ratios or other specified financial measures, such as "adjusted EBITDA", "pro forma earnings", and "free cash flow per ounce", in the documents they prepare and file to fulfill their continuous disclosure obligations. Such use tends to be problematic, however, as it often lacks context, standardized meanings and transparent calculations when disclosed outside of financial statements.

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Large Institutions, Including AIMCo, OMERS, and CPP, Reveal Their Progress on Diversity

Institutions that oversee $8 trillion in assets have implemented everything from data analysis programs to new executive incentives to achieve equity and inclusion goals.

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From Green to Gold: 5 Ways CFOs Can Gain from Climate Risk Disclosure

CFOs confronting growing pressure to disclose climate change risks can find in their analysis opportunities to improve capital allocation and risk management.

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Can the SEC Make ESG Rules that are Sustainable?

During the NIRI 2021 Virtual Conference, SEC Commissioner Elad Roisman spoke about the hot topic of ESG-related disclosure requirements.

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Over 450 Investors Managing $41 Trillion in Assets Tell Governments to Get Climate Policy Right and Massive Investment Will Flow

457 investors managing more than US$41 trillion in assets have released a new joint statement to all world governments urging a global race-to-the-top on climate policy and warning that laggards will miss out on trillions of dollars in investment if they aim too low and move too slow. This represents the largest collective assets under management to sign on to a global investor statement to governments on climate change since the first statement in 2009.

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