When ESG Breaks Down: The Hidden Risks Companies Don’t See Coming

Introduction: ESG Risks Do Not Announce Themselves In many organisations, ESG is still perceived through the lens of reporting, policy creation, and structured disclosures. Companies invest in preparing sustainability reports, drafting policies, and aligning with regulatory expectations. These efforts create a visible layer of ESG activity, which often gives the impression that the organisation is […]

Before the Investor Asks: How ESG Due Diligence Is Quietly Becoming a Business Requirement

Introduction: ESG Is Entering Investment Conversations For a long time, ESG within Indian companies was largely driven by regulatory requirements and internal reporting needs. The focus was on preparing disclosures, aligning with frameworks, and gradually building sustainability practices. However, a significant shift is now taking place in how ESG is being evaluated. ESG is no […]

Scope 3 in Reality: The Most Misunderstood and Misreported Part of ESG

Introduction: The Gap Between Concept and Execution In recent years, Scope 1 and Scope 2 emissions have become relatively well understood among Indian companies. Organisations have begun tracking fuel consumption, electricity usage, and associated emissions with increasing clarity. However, when it comes to Scope 3 emissions, the conversation often shifts from confidence to uncertainty. Scope […]

Inside the ESG Data Gap: Where Most Indian Companies Are Failing Today

Introduction: ESG Reporting Is Only as Strong as the Data Behind It As ESG reporting frameworks mature in India, the focus is gradually shifting away from the format of disclosures to the quality and reliability of underlying data. Over the past few years, companies have made significant progress in aligning with frameworks such as BRSR, […]

BRSR Core Assurance and the Reality of ESG Readiness in Indian Companies

Introduction: ESG Has Moved Beyond Reporting Over the past few years, ESG reporting in India has undergone a structured transformation. With the introduction of the Business Responsibility and Sustainability Report, companies have been required to disclose their performance across environmental, social and governance dimensions in a standardised format. This shift brought discipline, comparability and visibility […]

Embedding ESG into Commercial Contracts: New Realities for Indian Corporate Agreements

Introduction: Why Contracts Have Become the Hidden Infrastructure of ESG For many Indian companies, ESG began as a reporting and reputation exercise. Sustainability reports, policies, codes of conduct, and public commitments became the primary ways organisations expressed their responsibility toward the environment, society, and governance. While these instruments remain important, they do not by themselves […]

Execution Is the New ESG: Moving Indian Companies from Disclosure to Measurable Impact

Introduction: Why the Next ESG Frontier Is Operational, Not Narrative Over the past several years, India has made remarkable progress in building an ESG disclosure ecosystem. The introduction of BRSR, the increasing alignment with global sustainability frameworks, and the growing participation of Indian corporates in climate and social initiatives have significantly improved transparency. Sustainability is […]

Green Credits in India: What Corporates Need to Know Now and Why It Matters for BRSR Leadership Indicators

Introduction: India’s ESG Landscape Is Expanding Beyond Carbon Over the last few years, climate conversations in India’s corporate sector have been dominated by carbon. Net-zero targets, carbon footprints, renewable energy procurement, and offset strategies have become central to sustainability planning. While these remain critical, India’s environmental governance framework is now moving decisively beyond emissions alone. […]

From Statements to Science: How Indian Firms Can Prepare for Increasing Demand for Measurable ESG Impact

Introduction: The End of the Narrative-Only ESG Era For much of the past decade, ESG in India has been driven by awareness and intent. Companies published sustainability sections in annual reports, launched CSR programs, articulated values, and aligned themselves with global frameworks. This phase was necessary. It helped place sustainability on boardroom agendas, sensitised leadership, […]

BRSR Core Expansion: Value Chain Partner Reporting from FY 2025–26 – What Indian Companies Must Start Preparing for Now

Introduction: India’s ESG Shift from Company Boundaries to Ecosystem Accountability Over the last few years, ESG in India has largely been understood through the lens of corporate self-disclosure. With the introduction of the Business Responsibility and Sustainability Report (BRSR), companies focused on building internal data systems, aligning departments, and learning how to disclose environmental, social, […]