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Blogs
Smart ESG thinking. Real-world impact.
Insights that help you lead sustainability with confidence.


The ESG Assurance Gap: What Indian Companies Need to Know Before Their Auditors Ask the Question
The question of ESG assurance is moving, in the Indian regulatory context, from "if" to "when." For the top 150 listed entities, reasonable assurance for BRSR Core disclosures is already mandated. For the broader listed company universe, the trajectory is clear: SEBI has consistently moved toward stricter requirements, and the direction will not reverse. The companies that will navigate this transition smoothly are not those with the best disclosure documents. They are those
Apr 28


Why Indian Mid-Caps Keep Getting ESG Wrong at the Third Stage - And What to Do About It
If you work in sustainability advisory in India, you have seen this pattern. Year one: the company engages an ESG consultant. A gap assessment is done. A materiality matrix is developed. A roadmap is produced. The board gets a presentation. Senior leadership is aligned. The ESG programme is officially launched. Year two: the first BRSR report is filed. It is imperfect, heavily caveated, full of "data not available" placeholders in the more demanding sections. But it is filed,
Apr 28


What 20 Years of Environmental Auditing in Indian Industry Teaches You That No ESG Framework Ever Will
By Dr. Rajani Chamala Chairman & MD - ESG and Sustainability, Sustera Global I have spent a significant portion of my career inside Indian industrial facilities. Cement plants, steel mills, chemical manufacturing sites, power generation assets, textile processing units. Auditing environmental performance, reviewing regulatory compliance, assessing how organisations manage the intersection of their operations and the natural systems around them. What I find when I walk into a
Apr 25


Scope 3 Across an Indian Supply Chain Is Not a Calculation Problem.It Is a Data Access Problem.
Every major Indian corporate that has published a Scope 3 emissions figure has made a decision, explicitly or implicitly, about how much of that number is measured and how much is estimated. For most, the honest answer is: mostly estimated. This is not a criticism. It is a structural reality that the mainstream ESG discourse around Scope 3 systematically avoids — because acknowledging it requires confronting a problem that cannot be solved by switching calculation methodologi
Apr 21


Your BRSR Report Is Live. But Can Your Plants Actually Back It Up?
Operational measurement infrastructure at facility level — the foundation of credible BRSR disclosure. Filing a BRSR report and having the underlying data to support it are two very different things. The distance between them is closing faster than most sustainability teams and CFOs realise. The Compliance Task vs. the Data Task What the Facility Level Actually Looks Like One Regulatory Escalation Away Where the Real Work Begins There is a particular kind of confidence that c
Apr 20
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