Publication
La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Royaume-Uni | Publication | janvier 2020
On January 20, 2020, the Financial Reporting Laboratory (Lab) of the Financial Reporting Council published a report setting out the results of a project the Lab undertook to test whether the principles of good reporting in the Lab’s earlier reports on business models, risk and viability reporting and performance metrics could be applied in the context of reporting on the workforce. There is increasing regulatory and investor focus on workforce reporting but the report concludes that there is a lack of consistency in disclosure on workforce matters and a gap between the reporting investors want to see and what is being disclosed.
According to the report, investors want to see reporting on workforce issues in the context of four key elements:
The report includes examples of good practice reporting identified by the Lab and investors in these areas. A summary document published with the report sets out questions for companies to ask themselves in the four key areas highlighted above, together with a set of recommended disclosures, and the summary then cross-refers to examples of approaches taken by listed companies that are included in the report.
(FRC, Financial Reporting Laboratory, Workforce-related corporate reporting, Summary, 20.01.20)
On January 21, 2020, the Pensions and Lifetime Savings Association (PLSA) published its annual review of AGM voting results at UK companies during the 2019 AGM season. Figures for resolutions attracting dissent levels of over 20 per cent were similar to those in 2018, with 148 resolutions attracting that level of dissent at 81 FTSE 350 companies in 2019.
The review notes that resolutions relating to executive remuneration and to the election and re-election of directors remain the largest sources of shareholder dissent but it also looks at voting on audit issues and on other issues such as climate change and employment models and practices.
The PLSA will be using the review’s findings to inform the updates to its annual Corporate Governance Policy and Voting Guidelines which will be published shortly. For the first time, these will encourage pension scheme investors to consider how exercising their vote can be integrated into a broader engagement and stewardship strategy.
Publication
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Publication
Le budget 2024 propose d’élargir la portée de certains pouvoirs permettant à l’ARC de demander des renseignements aux contribuables tout en prévoyant de nouvelles conséquences pour les contribuables contrevenants.
Publication
L'impôt minimum de remplacement (IMR) est un impôt sur le revenu additionnel prévu dans la Loi de l’impôt sur le revenu (Canada) (la « Loi ») auquel sont assujettis les particuliers et certaines fiducies qui pourraient autrement avoir recours à certaines déductions et exemptions et à certains crédits pour réduire leur impôt sur le revenu fédéral canadien régulier.
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