Highlights
Canada's Extractive Sector Transparency Measures act (ESTMA) - passed into law in 2014 - made Canada compliant with the Extractive Industries Transparency Initiative and created legislation comparable to transparency directives in the EU and USA.
Consideration of Tahoe Resources/Goldcorp, De beers and Africa Oil Corporation financial reporting for the ESTMA.
Lack of reporting oversight leaves monitoring and review of incomplete information to civil society organizations.
Limited standardization in reporting and exclusions make evaluation difficult.
Mining firm ESTMA financial reports offer security to, and legitimation of, industry activities.
Employing the concepts of risk and individualization of Beck and Beck-Gernsheim, this article analyses moral discourse in Canadian advice books on how to write a will and situates this advice within a history of inheritance in English Canada. The main finding is that estate planning experts downplay specific familial obligations and instead present estate planning as a procedural matter that entails risk calculations in areas such as familial relationships, care in old age and financial management. The moral issues in writing a will derive from this administrative emphasis. Our prime duty, apparently, is to avoid burdening others with decisions that were ours to make. Hence, the advice literature of estate planning affirms Beck and Beck-Gernsheim's individualization thesis by asserting that in death, as in life, our social responsibility is to arrange and manage our personal affairs.
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