Canadian Coalition for Good Governance, 22 avril 2008 - La Coalition canadienne pour la bonne gouvernance donne son avis sur le projet de règlement canadien à propos de la divulgation de la rémunération des dirigeants d'entreprises (Règlement 51-102 F6).
Résumé : Overall, the members of the CCGG consider the changes in the republished Form 51-102F6 ("Proposed Form") to be improvements over the first draft of the Form that was released for comment in 2007. The members believe that the Proposed Form has identified the elements of disclosure required to give a reader full understanding of the various forms of compensation, the value of that compensation and to a reasonable degree, the performance drivers of each of the elements of compensation. Nevertheless, we believe the Proposed Form would be further improved if a few more changes were incorporated. Without these changes, we feel that the quality of compensation disclosure could be compromised in the following ways : (1.) In some circumstances, total compensation in the Summary Compensation Table ("SCT") will be inconsistent with the grant-date valuation approach ; (2.) Disclosure could be fuller in certain areas to facilitate analysis and meet CCGG best practices.
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