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How small is too small to report on material ESG issues?
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April 17, 2024
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FinComm
ESG, Disclosure, Investor Relations
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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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