(30 minutes): Moderator provided MD&A Brainstorming and Evaluation Session participants with a handout including a discussion of the purpose of the MD&A in an annual report, and briefly noting the various regulatory groups reconsidering its content. A structured group process was subsequently initiated that consisted of three steps: Participants were asked to individually list on a handout Silent brainstorming: provided all information that they would like to see included in the MD&A if they could have any information they desired. As a means of keeping individual participants involved, Round-Robin listing: each participant was asked to provide one item on their list and the moderator writes down the item on flip charts for all participants to see. An item was taken from each list and the process was repeated until no one had any participant’s remaining items on his/her own list. As each item was provided, the participant providing the item also defined what is meant by the information item (definitions are thus captured in session transcripts) and any other participant could question the definition and offer modification or extension. After all individual lists were exhausted, participants were asked to reflect on the list and to add any other items that come to mind upon further reflection. During the assessment process, each individual took the Information assessment: items from the flip charts and wrote them in one of three columns on the handout. The columns are used to classify items on whether they be “should always discretionarily be disclosed when or disclosed”, “should important”, “should never be (i.e. a Q-sort methodology). Once all participants had disclosed”
MD&A Brainstorming and Evaluation Session (30 minutes): Moderator provided participants with a handout including a discussion of the purpose of the MD&A in an annual report, and briefly noting the various regulatory groups reconsidering its content. A structured group process was subsequently initiated that consisted of three steps: Silent brainstorming: Participants were asked to individually list on a handout provided all information that they would like to see included in the MD&A if they could have any information they desired. Round-Robin listing: As a means of keeping individual participants involved, each participant was asked to provide one item on their list and the moderator writes down the item on flip charts for all participants to see. An item was taken from each participant’s list and the process was repeated until no one had any remaining items on his/her own list. As each item was provided, the participant providing the item also defined what is meant by the information item (definitions are thus captured in session transcripts) and any other participant could question the definition and offer modification or extension. After all individual lists were exhausted, participants were asked to reflect on the list and to add any other items that come to mind upon further reflection. Information assessment: During the assessment process, each individual took the items from the flip charts and wrote them in one of three columns on the handout. The columns are used to classify items on whether they “should always be disclosed”, “should discretionarily be disclosed when important”, or “should never be disclosed” (i.e. a Q-sort methodology). Once all participants had
Focus-Groups-and-MDA-Proposed-Disclosures.docx