Le 13 mars 2024, le Conseil canadien des normes d’information sur la durabilité (le « CCNID ») a lancé un processus de consultation au sujet de ses premières Normes canadiennes d’information sur la durabilité (« NCID »). Le...more
On March 13, 2024, the Canadian Sustainability Standards Board (CSSB) initiated a consultation process on its first Canadian Sustainability Disclosure Standards (CSDS). The CSSB has developed for comment two exposure drafts...more
On June 26, 2023, the International Sustainability Standards Board (ISSB) issued the following two inaugural standards for environmental, social, and governance (ESG) related disclosure. The ISSB was formed by the...more
Le 1er décembre 2022, la Bourse de Toronto (la « TSX ») a publié une sollicitation de commentaires concernant un projet de modifications à apporter à l’article 606, Placements par voie de prospectus, du Guide à l’intention...more
On December 1, 2022, the Toronto Stock Exchange (TSX) released its request for comments regarding proposed amendments to Section 606 – Prospectus Offerings of the TSX Company Manual (Proposed Amendments). The Proposed...more
BACKGROUND -
As we reported in our October 2021 Blakes Bulletin: CSA Seeks Comments on Climate-Related Disclosure Rules, on October 18, 2021, the Canadian Securities Administrators (the CSA) issued a notice and request for...more
Récemment, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié un avis de consultation à l’égard du projet de Règlement 51-107 sur l’information liée aux questions climatiques (le « projet de règlement...more
The Canadian Securities Administrators (the CSA) recently issued a notice and request for comment on proposed National Instrument 51-107 – Disclosure of Climate-related Matters (the Proposed Instrument) and its companion...more
Le 27 mai 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié les versions définitives du Règlement 52-112 sur l’information concernant les mesures financières non conformes aux PCGR et d’autres...more
On May 27, 2021, the Canadian Securities Administrators (CSA) published the final forms of National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (NI 52-112) and its related companion policy (the...more
Le 25 février 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié l’Avis 51-362 du personnel des ACVM, Examen par le personnel de l’information relative à la COVID-19 et indications destinées à...more
On February 25, 2021, the Canadian Securities Administrators (CSA) released CSA Staff Notice 51-362 - Staff Review of COVID-19 Disclosures and Guide for Disclosure Improvements (Notice). The Notice summarizes key findings...more
Canadian public issuers are grappling with the COVID-19 pandemic and its implications for earnings calls and disclosure. This bulletin highlights certain considerations for earnings calls that prudent management teams of...more
The current pandemic is having an impact on public companies’ current and future financial results, operations and cash flows, as well as the price or value of their securities in the capital markets, leaving many companies...more
Recently, several Canadian youths aged 10 to 19, filed a lawsuit against the Government of Canada and the Attorney General of Canada over climate change, alleging violations of their rights under the Canadian Charter of...more
The Alberta Securities Commission (ASC) is proposing to replace its rules and policies governing certain securities distributions to purchasers outside Alberta, with the aim to reduce regulatory red tape and facilitate...more