Measures to facilitate ease of doing business with respect to framework for assurance or assessment, ESG disclosures for value chain, and introduction of voluntary disclosure on green credits.

Measures to facilitate ease of doing business with respect to framework for assurance or assessment, ESG disclosures for value chain, and introduction of voluntary disclosure on green credits. https://www.taxtmi.com/circulars?id=68351 Revisions require listed entities to adopt a BRSR Core subset for ESG reporting and permit third party assessment or assurance of core KPIs per Industry Standards Forum standards; boards must ensure provider expertise and absence of conflicts, reporting formats are updated to combine data and assessment approach and to capture assessor identity and type, and a new leadership indicator mandates disclosure of green credits by the entity and top value chain partners, while value chain ESG disclosures are deferred and made voluntary initially with optional retrospective reporting. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 18:28:00 +0530 TaxTMI RSS Generator Measures to facilitate ease of doing business with respect to framework for assurance or assessment, ESG disclosures for value chain, and introduction of voluntary disclosure on green credits. https://www.taxtmi.com/circulars?id=68351 Revisions require listed entities to adopt a BRSR Core subset for ESG reporting and permit third party assessment or assurance of core KPIs per Industry Standards Forum standards; boards must ensure provider expertise and absence of conflicts, reporting formats are updated to combine data and assessment approach and to capture assessor identity and type, and a new leadership indicator mandates disclosure of green credits by the entity and top value chain partners, while value chain ESG disclosures are deferred and made voluntary initially with optional retrospective reporting. Circulars SEBI Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68351