Economy - Reports
ESG disclosures for value chain shall now apply from FY26 says SEBI As on : 19-Dec-24  18:20

SEBI has stated that it will offer more time for companies to make their environmental, social and governance (ESG) disclosures and will allow a phased implementation of ESG disclosures of the value chain as it announced ease-of-doing business measures for listed entities regarding their ESG disclosures made in the Business Responsibility and Sustainability Report (BRSR). ESG disclosures for value chain shall apply from FY 2025-26 (as against the current requirement of FY 2024- 25) and 'assessment or assurance' thereof shall be applicable from FY 2026-27 (as against the current requirement of FY 2025-26). Providing ESG disclosures for value chain shall be 'voluntary', instead of the present requirement of 'comply-and-explain'.

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