OSC publishes 2021 Corporate Finance Branch Report

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Nov 25, 2021

On November 25, 2021, the Ontario Securities Commission (OSC) published its annual Corporate Finance Branch Report, an important resource to help issuers and their advisors with their reporting obligations.

The report provides issuers with guidance on trends and issues identified during compliance reviews. Key areas of focus in fiscal 2021 included MD&A disclosure, COVID-19 disclosure, mining technical reports, the use of non-GAAP financial measures, as well as diversity on boards and in executive officer positions.

The report also highlights critical policy initiatives affecting reporting issuers’ disclosure, such as proposed changes to the CD requirements to streamline and clarify annual and interim filings, the publication of proposed climate-related disclosure requirements, as well as considerations around broader diversity.

Review the press release and staff notice on the OSC's website.

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