Over the last few years, 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, in advance of proxy season, groups such as the Canadian Coalition for Good Governance and ISS also typically release model policies and guidance on such topics as proxy circular disclosure and majority voting. We have created this Canadian Public Company Disclosure Reference Guide to assist you in preparing your 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.
