As global climate policy accelerates, the European Union’s Carbon Border Adjustment (CBAM) is moving from concept to consequence. What began as emission reporting is now a real financial enforcement. The journey of EU ETS has evolved from emission reporting to addressing challenges like carbon leakage and establishing carbon pricing mechanism to drive climate action across […]
In the past decade, sustainability reporting has changed across the globe from being voluntary requirement to regulatory expectation. The momentum which started in 2014 with the European Union’s Non-Financial Reporting Directive (NFRD) picked pace globally through the use of frameworks like TCFD, GRI, and SASB. Between 2021 and 2023, many nations, including the UK, India, […]
India officially mandated the Business Responsibility and Sustainability Report (BRSR) in FY 2022–23. Since then, the country has seen a steady evolution in ESG maturity across the corporate landscape. The journey toward ESG reporting typically begins with identifying material disclosures and gathering the necessary data to publish a company’s first report. Most organizations start by […]
UNGC defines corporate sustainability as “Corporate sustainability is a company’s delivery of long-term value in financial, environmental, social, and ethical terms.” While sustainability is a broad concept and helps companies to set up strategic vision, ESG frameworks help organizations to define methodologies, set ESG metrics and publish transparent and comparative reporting. ESG Frameworks have become […]
Sustainability performance has become an essential component of a company’s business value. Businesses of all sizes are being held accountable for environmental, social and ethical impacts within their own operations and across their value chain. Executives face the daunting task of understanding these risks and integrating criteria into business decisions and relationships to ensure their […]
ESG reporting originated in India as a part of CSR guidelines introduced into India in 2009 and has seen a rapid momentum since then. In the last decade, thousands of organizations around the globe have developed and implemented various forms of ESG reporting frameworks. International agencies such as the EU, GRI, and the TCFD lead […]
A whole new Environment, Sustainability & Governance (ESG) verticals have been created by businesses across the globe to ensure long-term business continuity. Some level of detail on sustainability was reported by 98% of companies as mentioned in a 2024 report by the International Federation of Accountants (IFAC). It is seen that there has been a […]
For decades, more profit margins have been generated by businesses for their stakeholders without a care in the world for sustainability. But since ESG reporting has been incorporated into the fold, the people and environment around them are now cared for by companies. This makes a company’s brand more responsible, transparent, and accountable. Even from […]
The IAASB approved the exposure draft of the International Standard on Sustainability Assurance, or ISSA 5000, on September 20, 2024. The new ISSA introduces a specific consideration to assurance over sustainability information as demand for strong and transparent sustainability reporting surges. ISSA 5000 is set out to provide explicit guidance for assurance of sustainability information […]
The growing need for companies to be accountable and transparent has an implicit influence on the convergence of financial and non-financial reporting. In India, SEBI has mandated the top 1,000 listed entities to report on sustainability through BRSR and has also encouraged them to voluntarily adopt Integrated Reporting. Integrating financial and non-financial performance enables businesses […]
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