Back to the Learning Academy.
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?
Related Articles
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.

September 2, 2025

TMX Group
By centralizing your IR information such as stock quotes, financials, press releases, and regulatory filings, you provide investors with easy access to accurate and timely insights.