In “Overview of Publicly Traded Financial and Compensation Disclosures in North America,” ERI Researcher Rick Pemmant examines the governing authorities directing disclosures in the United States and Canada, the actual requirements imposed on publicly traded organizations, and where the data is made available to the public.

Pemmant highlights financial information found in several Securities and Exchange Commission (SEC) forms, such as the filing Form 10-K, as well as executive compensation data reported in the Summary Compensation Table and Compensation Discussion and Analysis sections of the Annual Proxy Statement.

Additionally, Pemmant covers filing regulations through provincial and territorial securities commissions in Canada, and the country’s pending formation of a federal agency through the Canadian Securities Act.

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