Back to the Learning Academy.

ESG disclosures are coming for small and medium enterprises

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

TSX Amendments to Original Listing Requirements

TSX continuously seeks opportunities to improve the quality and integrity of the marketplace. With that aim in mind, TSX has introduced new original listing requirements (“OLRs”) for corporate issuers seeking to list on TSX. These OLRs seek to ensure that our rules: (i) continue to reflect the current needs and expectations of Canadian and global capital market participants; (ii) provide clear and pragmatic listing requirements; and (iii) reduce the need for discretionary waivers and exemptions, thereby reducing issuer burden, while maintaining sound requirements to protect marketplace quality.

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.