Back to the Learning Academy.

ESG disclosures are coming for small and medium enterprises

March 21, 2024
FinComm Services
ESG, Disclosure, Governance

Until recently, corporate sustainability reporting was essentially reserved for the very largest, publicly-listed companies around the world. But the current whirlwind of change towards regulated, standardized, audited, and digitized disclosures is sweeping up companies of all shapes and sizes.

ESG disclosures are coming for small and medium enterprises

Related Articles

November 28, 2025
Millani

Perception vs Reality: Behind the Headlines of Canadian ESG Investor and Disclosure Trends

Amid headlines suggesting retreat, parallel regulatory shifts in the United States and Europe, and rising legal scrutiny under Canada's Bill C-59, which introduces penalties for unsupported environmental or sustainability claims, Millani's analysis tells a more nuanced story.

November 3, 2025
CIRI

New Developments in Environmental, Social and Governance (ESG) Disclosure for Companies

Since CIRI's last Backgrounder on this topic in February 2025, the pace of new developments in the area of ESG standards and regulatory disclosure has slowed. The most significant development has been the cessation of all progress by the U.S. Securities and Exchange Commission toward the development of climate disclosure rules for listed companies.

TMX Group Limited and its affiliates do not endorse or recommend any securities issued by any companies identified on, or linked through, this site. Please seek professional advice to evaluate specific securities or other content on this site. All content (including any links to third party sites) is provided for informational purposes only (and not for trading purposes), and is not intended to provide legal, accounting, tax, investment, financial or other advice and should not be relied upon for such advice. The views, opinions and advice of any third party reflect those of the individual authors and are not endorsed by TMX Group Limited or its affiliates. TMX Group Limited and its affiliates have not prepared, reviewed or updated the content of third parties on this site or the content of any third party sites, and assume no responsibility for such information.

Copyright © 2025 TSX Inc. All rights reserved.