CA Shiwali Dagar
Quick Summary
Introduction to Sustainable Finance and ESG Principles What is Sustainable Finance? Sustainable finance refers to the practice of considering environmental, social, and governance (ESG) aspects in making financial decisions (investment, lending, insurance, etc.). It is about mobilizing capital to
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FAQ :
Sustainable finance is the practice of considering environmental, social, and governance (ESG) aspects when making financial decisions, aiming to support economic growth while addressing global challenges like climate change and inequality.
ESG principles cover Environmental factors (like emissions and waste management), Social factors (such as labour rights and community engagement), and Governance factors (including board independence and executive compensation).
The BRSR (Business Responsibility and Sustainability Reporting) framework, introduced by SEBI, replaced the earlier BRR and mandates listed companies to provide comprehensive disclosures on their ESG performance, covering general information, management processes, and principle-wise performance.
BRSR Core is a more focused subset of the BRSR framework, comprising a set of critical Key Performance Indicators (KPIs) across E, S, and G attributes. Its implementation is being phased in for listed companies, with an increasing requirement for independent assurance or assessment.
Transparent ESG reporting can increase investor confidence, enhance stakeholder engagement, improve brand reputation, and aid in better risk identification and management.
Businesses can attract ESG-conscious investors by strengthening their ESG disclosures and transparency, integrating ESG into their core strategy, demonstrating strong governance, highlighting risk management, and showcasing measurable ESG impact.
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