Board's Responsibility for Disclosure
HC-8.2.3
The Board must oversee the process of disclosure and communications with internal and external stakeholders. The Board must ensure that disclosures made by the
licensee are fair, transparent, comprehensive and timely and reflect the character of thelicensee and the nature, complexity and risks inherent in thelicensee's business activities. Disclosure policies must be reviewed for compliance with the CBB's disclosure requirements (see Chapter PD-1).January 2013