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ARTICLE · 22 MARCH 2021

Disclosures – Lessons And Trends From A Pandemic Year

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For over a year, companies have had to address the impacts of COVID-19 in meeting their continuous disclosure obligations.

CanadaCoronavirus (COVID-19)
Rebecca Sim
Rebecca Sim
Robert Sniderman
Robert Sniderman
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For over a year, companies have had to address the impacts of COVID-19 in meeting their continuous disclosure obligations. The Canadian Securities Administrators (CSA) recently conducted a review and assessment of disclosures from 90 issuers regarding the current and anticipated impacts of COVID-19 and published its findings in Staff Review of COVID-19 Disclosures and Guide for Disclosure Improvements (Review).

As we addressed in our earlier article COVID-19 Impact: Disclosure Obligations and Risks for Canadian Public Companies, reporting issuers must make meaningful disclosures about the business impacts and potential uncertainties regarding COVID-19 so that investors can make informed decisions. The Review evaluates trends and common deficiencies in disclosures from this past year, and offers guidance on improved disclosure practices.

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