CFOs should proactively address potential areas of activist attention to reduce the chances of becoming the target of a campaign.
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The way forward can feel messy, time-consuming and amorphous for CFOs, but this is an extraordinary time in history to tackle these challenges.
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The CSA will hold consultations on enhancing diversity while the U.K. considers targets, pay links and enforcement.
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The Canadian Securities Administrators (CSA) today released its second interim report summarizing progress on initiatives published in its CSA 2019-2022 Business Plan, highlighting notable accomplishments outside of the current Business Plan, and outlining upcoming priority policy work for the next year.
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As the momentum for environmental, social, and governance (ESG) initiatives accelerates, Canadian corporations increasingly seek deferred compensation tools that align executive priorities with ESG objectives. Well-designed tax policies on executive compensation arrangements can reinforce sustainable change, as ESG initiatives move from trend to traction.
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Before the year-end, Canadian reporting issuers will have to contend with new rules that govern the disclosure of non-GAAP and other financial measures. These new Financial Measure Rules mark a significant departure from the policy-based approach that has shaped non-GAAP financial measure disclosure for decades. They also expand the universe of regulated financial measures beyond traditional "non-GAAP financial measures." Reporting issuers with a December 31, 2021 year-end will first need to comply with the Financial Measure Rules in their fourth quarter earnings release and annual MD&A for 2021.
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