Back to the Learning Academy.

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

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?

Related Articles

TSX Primer on News Dissemination

While the process of disseminating material press releases may seem straightforward, we consistently observe issuers on both Toronto Stock Exchange (TSX) and TSX Venture Exchange (TSXV) that tend to fall outside our timely disclosure policy. This article aims to clarify the essential steps and highlight common pitfalls to ensure your company maintains compliance and transparency and maximizes the reach of your critical announcements.

EDGAR Next: What You Need to Know Before the September 15, 2025 Deadline

EDGAR Next is the Security and Exchange Commission's most significant update to filing access in decades — and every public company must be ready. Starting September 15, 2025, filers will need secure login.gov credentials and designated account administrators to maintain access.