2025-09-19
Issued by Canadian securities regulators under the Securities Act, this regulation mandates that reporting issuers disclose specific corporate governance practices in their management information circulars or Annual Information Forms. The rules distinguish between non-venture and venture issuers, requiring detailed disclosures regarding board independence, director nominations, compensation processes, and ethical codes. Additionally, issuers in specified jurisdictions must disclose policies, targets, and statistics concerning the representation of women on the board and in executive positions.