Blogs

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

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,

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

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

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