First Reference company logo

Inside Internal Controls

News and discussion on implementing risk management

machine cogs image

Environmental Issues

Supreme Court of Canada issues landmark merger and efficiencies decision

The Supreme Court of Canada released its long awaited decision in Tervita Corporation et al v. Commissioner of Competition. In a 6-1 decision, the SCC allowed Tervita’s appeal and set aside the divestiture order made by the Competition Tribunal and upheld by the Federal Court of Appeal (FCA). The SCC agreed with the FCA’s conclusion that the merger would likely result in a substantial prevention of competition, but overruled the conclusions of the Tribunal and the FCA that the merger was not saved by the efficiencies defence.

 

, , , , , , , , , ,

Top 10 most read Inside Internal Controls posts published in 2014 and Season’s Greetings

The holidays are upon us and it is time to take a well deserved break. We are signing off for 2014 with a list of the top 10 most read posts published in 2014. Although Canada’s anti-spam legislation dominated the list, accessibility, internal controls and charities were also very topical.

 

, , , , , , , , , ,

Government updates corporate social responsibility strategy for extractive industry abroad

A review of the federal government’s 2009 corporate social responsibility strategy (CSR) for the Canadian extractive industry operating in foreign countries found companies are recognizing “the need to consider CSR in planning and operations,” but are asking the government for more assistance…

 

, , , , , , , , , , , , , , , , , , , , , , , ,

Cross-border regulatory cooperation enters new age

For three and a half years, Canada and the United States have been experimenting with ways to improve cross-border cooperation and coordination among national regulators to make processes more efficient and effective and improve access to markets…

 

, , , , , , ,

Ministry of Environment: Administrative penalties regulation

On June 23, 2014, the Ministry of Environment introduced an administrative penalty program to encourage compliance with the Environmental Management Act and the Integrated Pest Management Act . The Administrative Penalties Regulation was designed to bridge the gap between warnings and violation tickets for minor offences and criminal prosecutions for more serious offences.

 

, , , , , , , , ,

Public holiday reminders, season’s greetings and holiday break

The team at First Reference Inc. and Inside Internal Controls blog wishes everyone a very Happy Holiday Season and all the best for the New Year! / L’Équipe de La Référence et du billet Inside Internal Controls blog vous souhaite de belles fêtes et une bonne et heureuse année. In addition, we would like to remind you of the three public/statutory holidays…

 

, , , , , , , , , , , , , ,

Verdict in Sunrise Propane gas explosion case

A series of explosions at Sunrise Propane’s north Toronto operation in 2010 resulted in the deaths of an employee and a firefighter, forced thousands of nearby residents from their homes and caused millions of dollars in damage. In the aftermath, the company failed to comply with various provincial officer’s orders under the EPA, and at trial the Ontario Court of Justice found the company failed to properly train the employee who died and failed to take reasonable precautions to prevent the explosions under the Occupational Health and Safety Act

 

, , , , , , , , , , , , , , , , , , , , , , , ,

Search warrants: what should you do?

Being subject to a search warrant can be unexpected, shocking and upsetting. If served with a search warrant in connection with a government or regulatory investigation, it is essential to contact legal counsel immediately.

 

, , , , , , , , , , , , , , ,

Slaw: The state of whistleblowing in Canada

Whistleblowing occurs when employees reveal corporate wrongdoing, usually in their organization, to law enforcement. Unfortunately, it is common for whistleblowers to experience demotion, dismissal and otherwise negative treatment from their employers after they disclose the malfeasance or corruption. In order to deal with this serious issue, some companies have created codes of ethics to ensure that their directors, officers and employees are aware of and adhere to standards of conduct that ensure the company performs and is represented in an honest and responsible manner.

 

, , , , , , , , ,

Corporate social responsibility: Following through on sustainable business initiatives

Sustainability has become a buzzword since sustainability as a practice is a relatively new initiative. From corporate social responsibility, to ‘green’ workplaces, to unethical ‘greenwashing’, it seems as though everyone is trying to get a piece of the eco-friendly pie. In the business world, sustainability is referred to as the ‘triple bottom line’, as organizations consider the environment an important stakeholder.

 

, , , , , , , , , , , , , , , , , , , , , ,

Take testing activities up a level

In a 2009 blog post, Dr. James Whittaker suggested all managers out there need to ask themselves what they’ve done lately to make their testers (e.g., software engineers, system analysts and anyone else who may be involved in testing activities) more creative.

 

, , , , , , , , , , , , , , , , , ,

Your service-oriented architecture expert opinion

I recently came across two different definitions of service-oriented architecture and I asked Grady Booch if he would share his expert opinion (i.e., do these two definitions align, or is one correct or more correct)?

 

, , , , , , , , , , , , , , ,

Understanding enterprise architecture and related risks

Enterprise architecture is an important topic to organizations from executives, to IT/business resources, to customers, at all levels and around the globe. This blog post features input from three EA experts, from Canada, the United States and the United Kingdom.

 

, , , , , , , , , , , , , , , , , , , , , , , , , , ,

Enhancing quality and correcting the threat of intimidation in reporting obligations

To start the year with a challenge, perhaps consider this as one of your organization’s new year’s resolutions, addressing or correcting the threat of intimidation within reporting obligations inside your organization. What am I talking about? To illustrate,

 

, , , , , , , , , , , , , , , , , , , , , , , , , ,

Previous Posts Next posts