When ESG Meets Financial Reporting: What the 2026 Ind AS Amendments Mean for ESG-Linked Loans and Renewable Power Contracts
ESG is increasingly moving into areas of the organisation that were traditionally managed separately from the sustainability function. For years, sustainability teams primarily focused on disclosures, environmental performance, social initiatives, governance practices and stakeholder expectations. Finance teams, meanwhile, focused on financial statements, accounting policies, treasury, financing arrangements and capital allocation. That separation is becoming increasingly […]