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8 results — tag: ESG Disclosure Clear filter

News

India BRSR: Mandatory for Top 1,000 Companies

India's FY26 reporting season is under way for BRSR (Business Responsibility and Sustainability Report), the country's ESG disclosure framework. SEBI introduced the framework in its May 10, 2021 circular, requiring the top 1,000 listed companies by market capitalization to disclose against the NGRBC 9 principles. Listed companies, including banks, are filing reports.

SustainabilityIndiaBRSR

News

TISFD: Beta 0.1 Release for Social Inequality Disclosure

The Taskforce on Inequality and Social-related Financial Disclosures (TISFD) released Beta Version 0.1 on May 26, 2026. The framework is designed to disclose human capital, human rights, and inequality across four dimensions — impacts, dependencies, risks, and opportunities — and is aligned with TCFD and TNFD.

SustainabilityTISFDsocial disclosure

Feature

BRSR Core Guide: ESG Disclosure and Procurement for India

BRSR Core's phased rollout expands to the top 1,000 listed companies in FY26-27. Procurement professionals need to understand what disclosures Indian listed mid-caps are required to make — and what they are actually preparing. This article outlines the framework structure and real-world corporate responses.

SustainabilityBRSRIndia

Practical Guide

CDP: ESG Disclosure Maturity in Japanese Mid-Cap Makers

CDP response history helps procurement teams assess Scope 1 and 2 data readiness and ESG disclosure maturity in Japan.

SustainabilityCDPESG Disclosure

Practical Guide

Scope 3: Category Measurement and Priorities for Makers

The GHG Protocol classifies Scope 3 into 15 categories. When manufacturers disclose their value chain emissions, the categories that should be prioritized depend on their industry and supply chain structure. This article organizes a prioritization approach based on emissions weight and measurement difficulty.

SustainabilityScope 3GHG Protocol

Feature

SSBJ Disclosure: Japan Mandate Prep Overview

SSBJ standards were finalized in March 2025; the February 2026 Cabinet Office Ordinance confirmed FY2027 mandatory rollout for Prime firms over JPY3tn.

SustainabilitySSBJESG disclosure

Practical Guide

TCFD: Financial Impact and Physical Risk Quantification

TCFD framework-based climate risk disclosure requires estimating the financial impact of transition and physical risks on financial statements. This work — which is also essential for compliance with SSBJ and ISSB standards — involves organizing the conceptual approach and the specific impact pathways for manufacturers.

SustainabilityTCFDClimate Risk

News

TNFD: Nature-Related Risk Disclosure for Manufacturers

TNFD (Taskforce on Nature-related Financial Disclosures) published its final recommendations in 2023, establishing a framework for disclosing nature-related risks in biodiversity, water, land, and ocean. This article organizes how this framework — often described as the natural counterpart to TCFD — applies to manufacturer supply chain assessment.

SustainabilityTNFDBiodiversity