Links

We are a business strategy and financial sustainability governance advisory firm, specialized in corporate governance and board advisory services, including reporting on climate-change, social and governance matters.  We have found the following links to be of value in providing sustainability business advisory information.

CLIMATE-RELATED FINANCIAL REPORTING AND RISK Links

The Canada Climate Law Initiative examined the legal basis for corporate directors, officers, pension fiduciaries, and asset managers to consider, manage, and report on climate-related financial risks and opportunities, advancing knowledge on effective climate governance practice and exploring the scope and limits of fiduciary obligation in respect of climate change. The paper “Audit Committees and Effective Climate Governance – A GUIDE FOR BOARDS OF DIRECTORS” is instructive for sustainability and climate-related financial disclosures and risks.

https://www.tcfdhub.org/wp-content/uploads/2021/01/CCLI-Guide-for-Audit-Committees-on-Climate-Governance-December-1-2020.pdf

IFRS Foundation establishes the International Sustainability Standards Board (ISSB).  The intention is for the ISSB to deliver a comprehensive global baseline of sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions.

https://www.ifrs.org/groups/international-sustainability-standards-board/issb-frequently-asked-questions/

The Financial Stability Board created the Task Force on Climate-Related Financial Disclosures (TCFD) to improve and increase reporting of climate-related financial information. Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material. Organizations should describe how resilient their strategies are to climate-related risks and opportunities, taking into consideration a transition to a lower-carbon economy consistent with a 2°C or lower scenario and, where relevant to the organization, scenarios consistent with increased physical climate-related risks.

https://www.tcfdhub.org/getting-started/

Final Report – Recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD).  One of the most significant, and perhaps most misunderstood, risks that organizations face today relates to climate change.  One of the essential functions of financial markets is to price risk to support informed, efficient capital-allocation decisions. Accurate and timely disclosure of current and past operating and financial results is fundamental to this function, but it is increasingly important to understand the governance and risk management context in which financial results are achieved.

https://assets.bbhub.io/company/sites/60/2021/10/FINAL-2017-TCFD-Report.pdf

Management Strategy Links

Harvard Business School – Digital Capital: Harnessing the Power of Business Webs – The Net’s ability to provide the world with a universal, cheap infrastructure for commerce and communication is paving the way for radical business model innovations.
https://hbswk.hbs.edu/archive/a-conversation-with-don-tapscott-david-ticoll-and-alex-lowy-authors-of-digital-capital-harnessing-the-power-of-business-webs

Alliance for Converging Technologies (ACT) – Digital 4Sight is an international think tank and research and consulting firm focused on achieving competitive advantage in the digital economy.
https://www.cgi.com/en/digital-4sight-and-cgi-announce-partnership

CEO Express – a global internet portal for business knowledge relating to Daily News, Business Magazines, Live Business Feeds, and Technology Magazines.
http://www.ceo-express.com

e-CFO Net – an internet portal for Chief Financial Officers – A recent report by Forrester Research indicates that logistics may be what separates winners from losers in the coming e-commerce wars. The Cambridge, Massachusetts-based market researcher surveyed 40 managers at e-commerce companies.
http://www.e-cfonet.com

Business 2.0 – Big Picture : New Math – All the hype and hullabaloo of dot-com mania hides a deeper change at the core of our economic ecology. The new dynamics driving markets today require a top-to-bottom restructuring of corporate valuation. Business 2.0 New Business Publication
http://www.business2.com

FinanceWise – the first search engine to focus specifically on financial-only content. Unlike other search technologies, FinanceWise aims to index only sites which possess content of interest to the financial world.
http://www.financewise.com

Insight Links

Certified Information Technology Professional (CITP) – a not-for-profit, member-based association promoting the effectiveness of Canadian directors and boards through the ICD.D designation — to foster excellence in directors to strengthen the governance and performance of Canadian corporations and organizations
https://www.cpacanada.ca/en/career-and-professional-development/courses/trends-issues/technology-and-information-management/certified-information-technology-professional-citp

The Directors College – The Chartered Director Program delivers an accredited corporate director development program that leads to a university designation Chartered Director (C.Dir) and Audit Committee Certified (ACC) program. It is a Module based residential program that is designed to create an environment for innovative and independent thinking – http://thedirectorscollege.com/

CA Specialization in Information Technology (CA.IT) – The CA.IT Alliance was approved by the CICA’s Board of Directors in June 2002, and its mission is to encourage and recognize excellence in the provision of Information Technology services by Chartered Accountants
https://www.coso.org/Pages/default.aspx

MIT Sloan Management Review – Vision, governance, resources, infrastructure, and alignment are the stepping stones to a successful Web strategy.
http://mitsloan.mit.edu/smr/index.html

Stanford University – Center for eBusiness and Commerce – The focus is on the development of new research and courses to understand the impact of information and communication technologies on firms, industries and markets.
https://www.gsb.stanford.edu/experience/news-history/history/center-electronic-business-commerce

BCE Emergis – delivers fully managed e-commerce solutions that improve customer processes through the exchange of secure transactions over the Internet, by combining e-commerce applications, security, and electronic payments.
http://www.bceemergis.com/en/default.asp

Government Online – Secure Channel – Government Information and Telecommunication Services (GTIS) – Public Works and Government Services Canada
https://www.govtech.com/security/Canadian-Government-Recognized-for-Information-Security.html

E-business security, privacy, and legal requirements
https://canadabusiness.ca/managing-your-business/e-business-security-privacy-and-legal-requirements/

DPI Canada – Association of Public Sector Information Professionals – eBusiness Sponsorship by icorp.ca
https://dpi-canada.com

iResearch Links

The Economist – The Economist Group is the leading source of analysis for international business and world affairs.
https://www.economist.com

Warwick Business School – The Business Development Office Warwick Business School, United Kingdom – Warwick Business School’s research findings on key organizational issues for directors, policy-makers and opinion formers.
https://www.wbs.ac.uk/business/

McMaster eCommerce Research Centre (MERC) – The Michael G. DeGroote School of Business recognizes the potential of e-commerce, and has developed MERC. MERC’s aim is to focus and provide infrastructure support for faculty and graduate student research in e-commerce.
https://merc.mcmaster.ca

Queen’s Management Research Centre for Knowledge-Based Enterprises – Established at Queen’s University within the Queen’s School of Business. The Centre will be a global leader in the production, transmission, and diffusion of a better understanding of the management of knowledge-based enterprises.
http://business.queensu.ca

Reuters – Faster Internet Access for Reuters Business Briefing Web – For the past four years Reuters has commissioned research into different aspects of the value and power of information, and the importance of managing it properly.
https://www.reuters.com

Reference Documents

Management Strategy – Control, Risk & Governance – Guidance on Control – The Criteria of Control Board (CoCo) and Guidance for Directors – Governance Processes for Control – The Canadian Institute of Chartered Accountants (CICA) 1997 – (Studies & Standards – Control, Risk & Governance)
https://www.coso.org/Pages/default.aspx

Financial management capability model : application guide
http://www.publications.gc.ca/site/eng/82770/publication.html

Report of the Independent Review Panel on Modernization of Comptrollership in the Government of Canada, November 1997
http://publications.gc.ca/site/eng/9.646736/publication.html

Accrual-based Financial Reporting in the Public Sector – The Financial Information Strategy: A Key Ingredient in Getting Government Right – House of Commons Canada
https://www.ourcommons.ca/DocumentViewer/en/39-1/OGGO/report-6/page-24

The Financial Information Strategy (FIS) Control Framework, developed by the FIS Office of the Treasury Board of Canada Secretariat, 1997
https://www.canada.ca/en/treasury-board-secretariat/services/guidance-government-spending/financial-management-system-configuration.html

Managing the Quality of Financial Information from the Office of the Auditor General of Canada
http://www.oag-bvg.gc.ca/internet/English/parl_oag_200304_02_e_12908.html

WebTrust Links

CA WebTrust – CA WebTrust Principles for the online business; online consumer; and online Government – The Canadian Institute of Chartered Accountants (CICA) 2000

• http://www.cica.ca/ (Products & Services – CA WebTrust)
• www.cica.ca/WebTrust (WebTrust standards are available from the CICA Web site)
• www.aicpa.org (WebTrust standards are available from the American Institute of Certified Public Accountants (AICPA) Web site)

Entrust/TruePass™ – Web security and privacy solution that enables trusted relationships between online businesses and their customers, suppliers and partners.
http://www.entrust.com/truepass/index.htm

Public Key Infrastructure (PKI) – Government Online
Entrust/Client Installation Guide – PWGSC/GTIS
https://www.canada.ca/en/revenue-agency/services/e-services/public-key-infrastructure/about-public-key-infrastructure.html