{"id":389,"date":"2017-07-13T09:26:36","date_gmt":"2017-07-13T13:26:36","guid":{"rendered":"https:\/\/carleton.ca\/profbrouard\/?page_id=389"},"modified":"2026-09-02T10:31:32","modified_gmt":"2026-09-02T14:31:32","slug":"governance-gouvernance","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/links\/governance-gouvernance\/","title":{"rendered":"Governance \/ Gouvernance"},"content":{"rendered":"\n<section class=\"w-screen px-6 cu-section cu-section--white ml-offset-center md:px-8 lg:px-14\">\n    <div class=\"space-y-6 cu-max-w-child-5xl  md:space-y-10 cu-prose-first-last\">\n\n            <div class=\"cu-textmedia flex flex-col lg:flex-row mx-auto gap-6 md:gap-10 my-6 md:my-12 first:mt-0 max-w-5xl\">\n        <div class=\"justify-start cu-textmedia-content cu-prose-first-last\" style=\"flex: 0 0 100%;\">\n            <header class=\"font-light prose-xl cu-pageheader md:prose-2xl cu-component-updated cu-prose-first-last\">\n                                    <h1 class=\"cu-prose-first-last font-semibold !mt-2 mb-4 md:mb-6 relative after:absolute after:h-px after:bottom-0 after:bg-cu-red after:left-px text-3xl md:text-4xl lg:text-5xl lg:leading-[3.5rem] pb-5 after:w-10 text-cu-black-700 not-prose\">\n                        Governance \/ Gouvernance\n                    <\/h1>\n                \n                                \n                            <\/header>\n\n                    <\/div>\n\n            <\/div>\n\n    <\/div>\n<\/section>\n\n<p class=\"wp-block-paragraph\"><strong>(under reconstruction)<\/strong><br>\nsite maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES<br>\nSprott School of Business, Carleton University \u2022 Ottawa, Ontario, Canada<\/p>\n\n\n\n<h2 id=\"university-research-centres-centres-universitaires-de-recherche\" class=\"wp-block-heading\">University Research Centres \/ Centres universitaires de recherche<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.hec.ca\/cgj\/\">HEC Montreal &#8211; Chaire de gouvernance et juricomptabilite<\/a><br>\n<a href=\"http:\/\/www.socialsciences.uottawa.ca\/governance\/eng\/intro.asp\">U Ottawa &#8211; Centre on Governance<\/a><br>\n<a href=\"http:\/\/www.socialsciences.uottawa.ca\/governance\/fra\/intro.asp\">U Ottawa &#8211; Centre d&#8217;\u00e9tudes en gouvernance<\/a><br>\n<a href=\"http:\/\/business.sfu.ca\/cibc-centre\/\">Simon Fraser CIBC Governance Centre<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.bristol.ac.uk\/fssl\/research\/welcome%5B1%5D.htm\">University of Bristol &#8211; Governance Research Centre<\/a><br>\n<a href=\"http:\/\/www.business.bham.ac.uk\/ccgr\/overview.htm\">Birmingham Centre for Corporate Governance Research<\/a><br>\n<a href=\"http:\/\/corpgov.fec.anu.edu\/links\/international.asp\">Australian National University<\/a><br>\n<a href=\"http:\/\/www.corpgov.hbs.edu\/\">Harvard University<\/a><br>\n<a href=\"http:\/\/iicg.som.yale.edu\/index.shtml\">Yale School of Management<\/a><br>\n<a href=\"http:\/\/www.ecgi.org\/\">European Corporate Governance Institute<\/a><br>\n<a href=\"http:\/\/www.ecgi.org\/links\/index.htm\">Other Corporate Governance Institute<\/a><br>\n<a href=\"http:\/\/www.ecgi.org\/links\/cg_centres.htm\">Academic Governance Centers<\/a><\/p>\n\n\n\n<h2 id=\"professional-associations-and-centres-centres-et-associations-professionelles\" class=\"wp-block-heading\">Professional Associations and Centres \/ Centres et associations professionelles<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.icd.ca\/\">Institute of Corporate Directors (ICD)<\/a><br>\n<a href=\"http:\/\/www.iog.ca\/\">Institute on Governance \/ Institut sur la gouvernance<\/a><br>\n<a href=\"http:\/\/www.canadians4accountability.org\/\">Canadians for Accountability (whistleblowers))<\/a><br>\n<a href=\"http:\/\/www.conference-board.org\/knowledge\/governance.cfm\">Conference Board<\/a><br>\n<a href=\"http:\/\/www.irrc.org\/\">Investor Responsability Research Center (IRRC)<\/a><\/p>\n\n\n\n<h2 id=\"standards-normes\" class=\"wp-block-heading\">Standards \/ Normes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.ecgi.org\/codes\/all_codes.php\">Index of Codes of Corporate Governance<\/a><br>\n<a href=\"http:\/\/www.sarbanes-oxley.com\/\">Sarbanes-Oxley Act (US)<\/a><br>\n<a href=\"http:\/\/www.oecd.org\/dataoecd\/32\/18\/31557724.pdf\">OECD (2004) &#8211; Principles of Corporate Governance<\/a><br>\n<a href=\"http:\/\/142.201.0.1\/en\/profile\/tsxListedCompany.html\">TSE Guidelines<\/a><br>\n<a href=\"http:\/\/www.sec.gov\/\">US &#8211; Securities and Exchange Commission<\/a><br>\n<a href=\"http:\/\/laws.justice.gc.ca\/en\/C-44\/\">Canada Business Corporations Act<\/a><br>\n<a href=\"http:\/\/www.osc.gov.on.ca\/Regulation\/pr_index.jsp\">Ontario Securities Commission (OSC)<\/a><br>\n<a href=\"http:\/\/www.cica.ca\/\">Canadian Institute of Chartered Accountants (CICA)<\/a><\/p>\n\n\n\n<h2 id=\"governance-sites-gouvernance\" class=\"wp-block-heading\">Governance Sites Gouvernance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.lens-library.com\/\">Lens Library<\/a><br>\n<a href=\"http:\/\/www.icgn.org\/\">International Corporate Governance Network<\/a><br>\n<a href=\"http:\/\/www.ragm.com\/\">R.A.G. Monks Web Site<\/a><br>\n<a href=\"http:\/\/www.boarddevelopment.org\/\">Board Development<\/a><br>\n<a href=\"http:\/\/www.imaginecanada.ca\/\">Imagine Canada<\/a><br>\n<a href=\"http:\/\/www.mentoringcanada.ca\/resources\/training.html\">Course &#8211; Fundamentals of Effective board Involvement<\/a><br>\n<a href=\"http:\/\/www.camac.gov.au\/\">Australia CAMAC &#8211; Corporate Social Responsablility<\/a><\/p>\n\n\n\n<h2 id=\"gouvernance-papers-documents-gouvernance\" class=\"wp-block-heading\">Gouvernance Papers \/ Documents Gouvernance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.rmgb.ca\/3\/0\/8\/3\/index1.shtml\">CICA series &#8211; 20 questions on &#8230;<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/codecantsx2006_guide_to_good_disclosure.pdf\">TSX (2006) &#8211; Guide to good disclosure<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/codecantsx2003_gfgd.pdf\">TSX (2003) &#8211; Guide for Good disclosure<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/codecansaucierreport2002beyond_compliance.pdf\">Saucier Report (2002)<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/codecantsx1999dey5years.pdf\">TSX (1999) &#8211; 5 years to the Dey<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/codecanbroadbentreport1999_EN.pdf\">Broadbent Report (1999) EN<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/codecandeyreport1994.pdf\">Dey Report (1994)<\/a><br>\n<a href=\"http:\/\/www.asiapacific.ca\/analysis\/pubs\/speeches\/accountladder_7oct05.pdf\">Axworthy (2005) &#8211; Accountability Ladder<\/a><br>\n<a href=\"http:\/\/www.encycogov.com\/\">Encyclopedia about Corporate Governance<\/a><br>\n<a href=\"http:\/\/www.ey.com\/global\/content.nsf\/Australia\">Ernst &amp; Young Framework<\/a><br>\n<a href=\"http:\/\/www.pwchk.com\/home\/eng\/corp_governance.html\">PricewaterhouseCoopers Framework<\/a><br>\n<a href=\"http:\/\/www.ecgi.org\/codes\/documents\/international_comparison_developed_markets.pdf\">Gregory (2001) &#8211; International Comparison &#8211; Developed Markets<\/a><br>\n<a href=\"http:\/\/www.ecgi.org\/codes\/documents\/international_comparison_emerging_markets.pdf\">Gregory (2000) &#8211; International Comparison &#8211; Developing and Emerging Markets<\/a><br>\n<a href=\"http:\/\/www.weil.com\/wgm\/cwgmhomep.nsf\/Files\/CorpGovGuide_US\/$file\/CorpGovGuide_US.pdf\">Gregory (2005) &#8211; US Comparison<\/a><br>\n<a href=\"http:\/\/www.weil.com\/wgm\/cwgmhomep.nsf\/Files\/CorpGovGuide_Am_Eu_As_Af\/$file\/CorpGovGuide_Am_Eu_As_Af.pdf\">Gregory (2004) &#8211; International Comparison<\/a><br>\n<a href=\"http:\/\/www.rmgb.ca\/multimedia\/Download_Library\/Research_Guidance\/Risk_Manageent_Governance\/Governance_Eng_Nov26.pdf\">CICA. Beyond Compliance: Building a Governance Culture<\/a><br>\n<a href=\"http:\/\/www.osler.com\/uploadedFiles\/Osler_Hoskin_Harcourt_Corporate_Governance_Guide_2005.pdf\">Osler (2005) Corporate Governance Guide <\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.osc.gov.on.ca\/Regulation\/Rulemaking\/rrn_index.jsp\">OSC &#8211; Rules, Policies and Notices<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/OSCrule_13-101_20081128_unofficial-consolidated.pdf\">OSC 13-101 SEDAR<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/OSCrule_51-102_20081231_unofficial-consolidated.pdf\">OSC 51-102 Continuous Disclosure Obligations<\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/OSCpol_51-201_20020712.pdf\">OSC 51-201 Disclosure standard <\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/OSCrule_52-108_ni_20040116.pdf\">OSC 52-108 Auditor oversight <\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/OSCrule_52-109_20081024_cert-of-disclosure.pdf\">OSC 52-109 Certification of disclosure <\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/OSCrule_58-101_20050617_disc-corp-gov-pract.pdf\">OSC 58-101 Disclosure of governance practices <\/a><br>\n<a href=\"http:\/\/sprott.carleton.ca\/~fbrouard\/documents\/Governance\/OSCrule_58-201_20050617_corp-gov-guidelines.pdf\">OSC 58-201 Corporate governance guidelines <\/a><\/p>\n\n\n\n<h2 id=\"ratings-evaluation\" class=\"wp-block-heading\">Ratings \/ Evaluation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.gmiratings.com\/\">GovernanceMetrics International<\/a><br>\n<a href=\"http:\/\/www.issproxy.com\/\">Institutional Shareholder Services (ISS)<\/a><br>\n<a href=\"http:\/\/www2.standardandpoors.com\/\">Standard and Poors<\/a><br>\n<a href=\"http:\/\/www.thecorporatelibrary.com\/\">The Corporate Library<\/a><\/p>\n\n\n\n<h2 id=\"others-autres\" class=\"wp-block-heading\">Others \/ Autres<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.catchmegame.com\/AAA1\">Catch me if you can &#8211; Forensic Accounting Game<\/a><br>\n<a href=\"http:\/\/www.revuegouvernance.ca\/\">Revue Gouvernance<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(under reconstruction) site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES Sprott School of Business, Carleton University \u2022 Ottawa, Ontario, Canada University Research Centres \/ Centres universitaires de recherche HEC Montreal &#8211; Chaire de gouvernance et juricomptabilite U Ottawa &#8211; Centre on Governance U Ottawa &#8211; Centre d&#8217;\u00e9tudes en gouvernance Simon Fraser [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_cu_dining_location_slug":"","footnotes":"","_links_to":"","_links_to_target":""},"cu_page_type":[],"class_list":["post-389","page","type-page","status-publish","hentry"],"acf":{"cu_post_thumbnail":false},"_links":{"self":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/comments?post=389"}],"version-history":[{"count":2,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/389\/revisions"}],"predecessor-version":[{"id":1353,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/389\/revisions\/1353"}],"up":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/349"}],"wp:attachment":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/media?parent=389"}],"wp:term":[{"taxonomy":"cu_page_type","embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/cu_page_type?post=389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}