Sustainability Benchmarking: A Comparison of the ESG Frameworks of Europe and India
Sustainability used to be just a trendy term in boardrooms, but has now become a regulatory must-have. Companies worldwide are being compelled to disclose their operation’s impact on people, the planet, and profits. The European Union's European Sustainability Reporting Standards (ESRS) are considered the most comprehensive ESG reporting framework, putting them at the forefront of this movement. The ESRS was implemented under the Corporate Sustainability Reporting Directive (CSRD). It establishes a high standard by mandating sustainability reporting, third-party assurance, and disclosures related to the entire value chain.
