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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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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.

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.