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La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
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Royaume-Uni | Publication | août 2021
On July 30, 2021 the Financial Reporting Council (FRC) published a Feedback Statement following publication in October 2020 of a Discussion Paper, A Matter of Principles: The Future of Corporate Reporting. The Feedback Statement summarises the views of respondents to the initiatives outlined by the FRC in the Discussion Paper, as well as next steps.
The FRC states that the feedback received was very supportive of the FRC publishing the Discussion Paper and exploring how corporate reporting can be made more relevant and accessible.
Respondents were broadly supportive of a reporting model that accommodates the information needs of investors and wider stakeholders, the development of guiding principles, the concept of the reporting network and the development of standards for non-financial reporting. There was also support for the importance of firms providing information about how they view their obligations in respect of the public interest although the FRC notes that support was more muted for a standalone Public Interest Report. Respondents also called for the FRC to consider the practical challenges of implementing the proposals, including the level of audit and assurance over the different reports within the network. There were mixed views on whether an objective-driven model that was neutral regarding the audience should replace the current model where the content of the report is determined by reference to the information needs of the primary users. One of the challenges identified with the objective-driven approach was determining materiality.
The FRC intends to progress this initiative through a number of different channels and with short, medium and long-term aspirations. On an ongoing basis, the FRC will continue to seek to influence and collaborate effectively with other government departments, regulators and standards-setters, consistent with the feedback received from stakeholders, and will continue to engage with other stakeholders to inform and influence its activities, to ensure that the model that emerges reflects best current and emerging practice in corporate reporting.
(FRC, The future of corporate reporting - Feedback Statement, 30.07.2021)
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Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
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