Materiality, Discount Rates and Disclosure Alan R. Hibben CPA CFA Summary  Companies are making substantial voluntary disclosure in the formal of ESG or Sustainability Reports There are pressures from a

Are you feeling disenfranchised? Alan R. Hibben CPA CFA The views expressed in this post are of Alan Hibben alone and are very unlikely to be supported by any of

ESG and Compensation: More Complex than it Seems? Alan R. Hibben CPA CFA Alan is a director of a number of Canadian public companies. The opinions in this post are

Climate Risk Disclosure – Potentially Misleading? This article reflects the author’s personal opinions and are in no way supported or condoned by any of the companies that he is associated

Domestic Political Risk Are You Watching Your (not-so-Silent) Partners? Alan R. Hibben, ICD.D Director, Hudbay Minerals Inc., and Discovery Air Inc. ” There is an old saying that the government

The Special Case of the Pension Fund Alan R. Hibben, CA, CFA, ICD.D Director, HudBay Minerals Inc. It’s time for boards to take back this complex risk Many years ago, when

Social License: A New Challenge for Boards Alan R. Hibben, CPA CA, CFA, ICD.D Corporate DirectorHow should boards respond to the growing pressure on more businesses to defend their rights

When Board Interests Clash Alan Hibben, ICD.D.  A debt holder joining a board stands to have different interests than those of the shareholders. In such a case, boards should openly