IR Leader
July 20, 2021

Top Stories

Preparing for Shareholder Activism

CFOs should proactively address potential areas of activist attention to reduce the chances of becoming the target of a campaign.

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Why CFOs Should Lead the Way on Sustainability

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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Regulators Get Serious About Financial Sector Diversity

The CSA will hold consultations on enhancing diversity while the U.K. considers targets, pay links and enforcement.

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Canadian Securities Regulators Release Interim Progress Report on the CSA 2019-2022 Business Plan

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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ESG and Executive Compensation in Canada

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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Mind the GAAP: Don’t Get Tripped Up by the New Financial Measure Disclosure Requirements

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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