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How small is too small to report on material ESG issues?

April 17, 2024

FinComm
ESG, Disclosure, Investor Relations

In a recent podcast, ISSB Chair Emmanuel Faber made some surprising comments about the applicability of the IFRS SDS to small companies - which FinComm hopes will not prevail.
How small is too small to report on material ESG issues?
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November 3, 2025

Finance Montréal
For nearly ten years, Finance Montréal, in partnership with several Québec universities, has been highlighting Canadian publicly traded companies that stand out for the quality of their sustainability reports. The initiative aims to recognize the efforts made to transparently disclose their environmental, social, and governance practices and impacts.
Millani's eleventh Semi-Annual ESG Sentiment Study of Canadian Institutional Investors finds that current pushback on ESG is less a retreat than a pause, with uncertainty eroding disclosure quality, trust, and ultimately increasing the cost of capital.