The International Sustainability Standards Board (ISSB) of the IFRS Foundation has made significant progress refining its first two proposed sustainability-related disclosure standards?[draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [draft] IFRS S2 Climate-related Disclosures.
![]()
| View Original |
A roundtable conversation appraises the 50-year reign of shareholder primacy and the growing backlash against it today.
![]()
| View Original |
The Canadian Securities Administrators (CSA) is actively considering international developments and how they may impact or further inform the proposed climate-related disclosure rule published in October 2021.
![]()
| View Original |
In real terms, households could lose a tenth of their wealth.
![]()
| View Original |
First quarter of 2023 instead of the second quarter.
![]()
| View Original |
Investors, employees, consumers and the broader community are increasingly calling on companies to focus on environmental, social and governance (ESG) goals. Consequently, the role of the board of directors in ensuring business sustainability has grown more critical. Boards are ultimately accountable for the strategies and actions their organizations take to meet the needs of such a wide range of stakeholders. They can’t simply delegate responsibility for ESG.
![]()
| View Original |
The United States Securities and Exchange Commission (SEC) adopted new pay versus performance disclosure requirements which will apply to proxy statements covering fiscal years ending on or after December 16, 2022. Canadian issuers which are required to provide executive compensation disclosure in accordance with U.S. rules, or which choose to follow U.S. rules in satisfaction of Canadian executive compensation disclosure requirements, will need to comply with the new requirements.
![]()
| View Original |