Who needs to read sustainability disclosures?

The question is who, according to you, should be reading your sustainability disclosures rather than who is reading them.  Is your sustainability communication reaching the right audience? I once asked a Chief Sustainability Officer (CSO), the question – ‘who needs to read the sustainability disclosures’ that he and his team were so fastidiously compiling. He… Continue reading Who needs to read sustainability disclosures?

There is a problem in approaching sustainability as an opportunity

Sustainability is about being on the right side of history rather than being approached as an opportunity. To get eyeballs to sustainability, sometime back, sustainability as opportunity line of communication started. Over the years, it has gained wide popularity as a financial and economic intervention rather than a responsibility purview. Take the term ‘sustainability management’;… Continue reading There is a problem in approaching sustainability as an opportunity

The Onerous BRSR Core – Value Chain Reporting

The Business Responsibility and Sustainability Reporting (BRSR) reporting requirements were published by SEBI in May 2021 applicable to the top 1000 companies.  Since the notification was already one month into the financial year 2021-22, the filing of BRSR was made voluntary for that year and mandatory for financial year 2022-23. But when the amendments to… Continue reading The Onerous BRSR Core – Value Chain Reporting

Five pointers to avoid Greenwashing

The commitments made by companies around sustainability are not campaign promises politicians make, there is a much higher degree of accountability. Having said that, there is huge amount of discussion on greenwashing in recent times.  Greenwashing – the actions of an organization deviating from what it is stating on environmental consciousness.  Greenwashing can be easily… Continue reading Five pointers to avoid Greenwashing

Limited Or Reasonable?

As regulations worldwide strengthen in the ESG (Environment, Social and Governance) space and the term non-financial is tending towards extinction, a new level of discussion is emerging around the assurance of ESG disclosures — Limited or Reasonable! The European Commission’s (EC) Corporate Sustainability Reporting Directive (CSRD) proposal introduces an EU-wide requirement for limited assurance on… Continue reading Limited Or Reasonable?

ESG Risk assessment – A BRSR requirement

Globally regulators have been seeking companies to disclose on risk and now with more than ever ESG risks are impacting business, ESG risk disclosures are becoming a requirement. Following the trend, Section A, Item 24, for Business Responsibility and Sustainability Reporting (BRSR), requirement by Securities and Exchange Board of India (SEBI), stipulates that organisations present… Continue reading ESG Risk assessment – A BRSR requirement