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Over the past year, regulators have issued a number of notices providing guidance and suggested best practices relevant to continuous disclosure, most notably relating to amendments to executive compensation disclosure.
Over the past year, regulators have issued a number of notices
providing guidance and suggested best practices relevant to
continuous disclosure, most notably relating to amendments to
executive compensation disclosure. Meanwhile, groups such as the Canadian Coalition for Good
Governance and ISS have also released model
policies and guidance on such topics as proxy circular disclosure
and majority voting. We have created this 2012 Canadian Public
Company Disclosure Reference Guide to assist you in preparing your
2011 annual disclosure, including financial statements, MD&A,
AIFs and information circulars. This guide sets out the main
sources of the disclosure requirements along with relevant
guidance, best practices and policies, as applicable.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.