The Globe and Mail reports in its Tuesday edition that more than two decades ago, the Ontario Securities Commission created a new form of disclosure: Any time a company had to make a correction in its securities filings, its name would go on the regulator's website, with an explanation of the problem. The Globe's David Milstead writes that the OSC hoped that other provincial securities regulators would produce their own refilings and errors list. Almost 22 years later, none has followed the OSC's lead. Companies that goof in Quebec, Alberta or British Columbia, as examples, are slipping under the radar; companies subject to the purview of the OSC, however, are named and shamed. Without a national errors and errors list, The Globe decided to make one. The result is posted on The Globe's website: nearly 500 companies that have had to correct more than 800 filings from the beginning of 2020 to the end of 2023. Of those, 130 are on the OSC's previously published list. The vast majority are previously undisclosed. Mr. Milstead clarifies that in most cases, these companies have not formally restated their financials, which is a serious matter; instead, there are plenty clarifying existing disclosures or fixing omissions.