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Directors Source News - May 2008

Directors Source News
Volume 3, Issue 3     May 2008 Subscribe/Unsubscribe     Forward to a Colleague     Advertise

Welcome to Directors Source News, the CICA's complimentary e-newsletter providing timely synopses of information about best practices in governance, updates on regulatory changes, legal issues, and professional development opportunities.

We welcome your comments and suggestions for future issues. E-mail us at directorssource@cica.ca.

To view our privacy policy, go to www.directorssource.com.


Best Practices in Governance Regulatory Review Directorship Posting Highlights Professional Development From the Bookshelf Governance Research and Other Resources
   
20 Questions Directors Should Ask about Crisis Management

This document has been developed to help members of boards prepare for and handle crises. It is intended primarily for directors and boards of publicly-listed companies but will be of value to other organizations.

Summarized answers to two questions are included below.

How should the board and its members respond to a sudden crisis?

In times of crisis, the job of board members is to make sure the CEO responds promptly, decisively and effectively. This often means staying calm and letting the CEO and management team manage the crisis. But letting the CEO manage does not mean that the board ignores the crisis. Directors must find out what’s going on and satisfy themselves that the CEO has things under control. If not, it is their duty to make sure that the crisis is properly addressed.

Directors should be concerned about:
• Making the crisis worse by jumping to conclusions and overreacting
• Balancing the board’s need-to-know and oversight responsibilities with management’s responsibility for dealing promptly with many urgent issues
• Talking to the media or anyone else about the crisis — unless they have been designated and briefed to do so
• Letting the board polarize into a disunited group.

The CEO — or a designate — should contact the board as soon as possible to inform directors of the situation and management’s initial response and plans.

The chair of the board, working with the CEO, should convene a meeting or conference call for the CEO and board to review and agree how the crisis will be managed, and to establish an initial process and schedule for reporting and monitoring.

How effective would the board be in the event of a potential or sudden crisis?

Boards and the chair should encourage open discussion and recognize that dissent is not only likely, but a positive attribute of sound governance. Boards and committees that complete rigorous assessments of their own performance and experience provide themselves with an opportunity to recognize early warnings of deficiencies in the boardroom and to take steps to improve.

Directors should be concerned about:
• The board’s independence, competence, skills and previous exposure to crises
• The quality of board meetings and decision-making
• The leadership skills of the Chair
• The capacity of the board to devote additional time and resources to governance in the event of a crisis

To be prepared for crises, the board should consider taking the time to confirm that it and the individual directors would have the resources and inclination to act if needed. The resources may include independent advisors and special committees of directors. This could be done as part of the governance assessment process. It is important that upon the completion of the assessment, a follow up plan is put in place for the next year, and that any adjustments are made quickly.

The ability to mobilize leadership and resources to resolve problems identified by early warning signals is essential to protecting stakeholder interests. The board must ensure all necessary actions required to protect the interests of the organization are taken. In so doing, the board must recognize the implications of advising or not advising stakeholders, the impact on board-management relations, and the board’s legal responsibilities to meet statutory disclosure requirements.

For full answers to all questions, click here to purchase booklet


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CSA Tighten Rules for Filing Material Contracts

The Canadian Securities Administrators have made changes to the continuous disclosure rules that require a reporting issuer in Canada to disclose and file material contracts on SEDAR. These amendments (effective as of March 17, 2008) do not represent a fundamental change to the existing regime regarding material contracts, but a reporting issuer will need to more carefully consider whether it will be required to file a contract that is material to it and the extent to which it may redact information it considers commercially sensitive or subject to confidentiality restrictions. In addition, it may be more difficult for a reporting issuer to consider side letters, exhibits and schedules to agreements (such as a disclosure schedule to a purchase agreement) to not be subject to a filing obligation.

Link to full document


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Special Offer: Post one of the next three for-profit directorship opportunities on Directors Source and your posting will be included in the next issue of Directors Source News.


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2008 Western Corporate Governance Forum: Risk, Performance and Change
Date: May 22-23, 2008
Location: The Westin Calgary

Description: While the governance scandals of recent years seem to be distant memories, effective governance practices are essential to avoid the mistakes of the past and plan for your organization’s success in the future. Improve your governance processes and performance with the diverse insights and practical information of the governance innovators. Capitalize on the latest thinking and leading practices of the experts to better manage the governance challenges you face now and those you may face in the future.

Click here for more information


National CSR Conference: Performance, Accountability and Engagement
Date: May 20-21, 2008
Location: Toronto Marriott Downtown Eaton Centre, Toronto

Join leading edge thinkers and senior practitioners to assess this dynamic stage in CSR development, and examine how to advance the business case and performance impact of CSR in your organization.

Click here for more information


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The Governance Committee: Driving Board Performance

Publisher: National Association of Corporate Directors
October 2007

This NACD Blue Ribbon Commission report provides up-to-date guidance on best practices for improving board performance, chairing the governance committee, setting governance policy and board structure, overseeing evaluation of the board, and improving the board through director education.

A sample governance committee charter, sample corporate governance guidelines, and a master calendar for board and committee meetings are included.

Click here to order book


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Questions Shareholders May Ask Management at 2008 Annual Meetings

Source: PricewaterhouseCoopers
Published: April 2008

The purpose of this document is to assist management and the board of directors of public companies in preparing for the annual meeting and to enable them to provide informed responses to shareholder questions. This document contains examples of questions that might be asked, considering past and current events. The questions are organized by major category. New and significantly revised questions are included along with those from previous years that we believe may be of continuing interest. Sections on executive compensation, credit market events, regulatory matters and taxes, and specific topics in financial reporting include the majority of the new questions. This document is intended to be a general reference guide for companies of various sizes in many industries.

Register for free on the PWC CFOdirect website to view the full document


Current Developments for Directors

Source: PricewaterhouseCoopers
Published: March 2008

In recent years, boards of directors have devoted a substantial amount of their time and effort to coping with the implications of emerging rules and regulations. While those developments continue to pose some challenges, new challenges have now arisen — not from regulation, but from the shift in economic conditions. This publication is designed to help directors understand and address the most important challenges facing them.

This year's edition addresses:
• the implications of the credit environment;
• the interrelationship of financial reporting complexity and US competitiveness;
• the use of professional judgment;
• the emergence of IFRS in the United States;
• investor concerns around executive compensation and the ability to nominate directors;
• key financial reporting, SEC, and auditing developments.


Register for free on the PWC CFOdirect website to view the full document


Finance Execs Get Top Board Pay

Source: National Association of Corporate Directors
Published: March 2008

Audit-committee members and chairs are paid more than their fellow board members, according to the NACD's latest annual Director Compensation Survey. Among the top 200 U.S. industrial and service companies by revenue, median compensation in 2007 for audit-committee members was $10,000 on top of their base board compensation, while those on compensation committees made an extra $5,500.

Median pay was $25,000 above board-member compensation for audit-committee chairs and $15,500 for compensation-committee chairs.


Click here for more information


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The Canadian Institute
of Chartered Accountants


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Toronto, Ontario M5V 3H2, Canada
Tel. 416-977-3222
Fax: 416-204-3414
Editors
Janice Turner, John Tabone

Designer
Mark Hinkley



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