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Blogs & Publications
Budget Opinion Shared on ESG
CA Neeraj Agarwal, Partner, ESG LLP, said the Budget signals that ESG is central to India’s economic planning, highlighting support for renewable energy, green hydrogen, battery storage, critical mineral corridors, and MSME participation in the green economy. He added that these measures aim to decarbonise hard-to-abate sectors while enabling sustainable growth.
Union Budget 2026–27: ESG Impact Analysis
The report evaluates how Budget 2026 addresses Environmental, Social, and Governance (ESG) priorities—highlighting key contradictions between climate commitments and infrastructure spending, the realities of carbon capture investments, skilling outcomes, and the shift toward a trust-based governance framework. It offers strategic insights for companies navigating energy transition risks, ESG compliance readiness, and emerging regulatory expectations in India and global markets.
ABC BRSR ESG Analysis FY 2024–25
This report presents a comprehensive ESG analysis based on BRSR disclosures for FY 2024–25. The study evaluates environmental performance, social responsibility, governance practices, and data transparency within the telecom sector. The analysis highlights sustainability initiatives, climate commitments aligned with the 1.5°C SBTi pathway, and the role of assurance frameworks such as DNV in strengthening ESG credibility. It also identifies improvement areas including e-waste transparency, Scope 3 emission disclosures, and value chain sustainability metrics.
ESG Credibility Under Review: XYZ FY 2024–25
This report evaluates the ESG disclosures of ITC Limited under its FY 2024–25 BRSR framework. While the company demonstrates strong environmental reporting with assured GHG data, renewable energy integration, and multi-year trend disclosures, significant materiality concerns remain. The tobacco segment — the highest-impact business vertical — is structurally excluded from ESG materiality tables, raising credibility questions for institutional investors. The analysis highlights supply chain transparency gaps, Scope 3 opacity, and boundary inconsistencies, while outlining a clear pathway toward ESG leadership. Overall ESG Credibility Rating: Moderate
DEF Bank BRSR ESG Analysis – Sustainability Performance Review (FY 2024–25)
This report provides a detailed ESG analysis of DEF Bank’s Business Responsibility and Sustainability Report (BRSR) for FY 2024–25. It examines the bank’s sustainability disclosures across key Environmental, Social, and Governance parameters, highlighting its governance framework, ESG oversight structure, and operational sustainability initiatives. The analysis also reviews areas such as gender diversity targets, priority sector lending, and improvements in ESG reporting practices over recent years. The report also highlights key gaps in environmental disclosures, particularly the absence of financed emissions data and limited transparency around climate risk integration in lending practices.
MNO Limited – ESG Analysis FY 2024-25
MNO Limited has shown a strong commitment to ESG (Environmental, Social, Governance) in FY 2024-25, with key goals like achieving carbon neutrality by 2040 and 100% renewable energy by 2030. The company is also strengthening its position through initiatives like internal carbon pricing and an expanding EV portfolio. However, some gaps remain, including the lack of interim targets, limited transparency in water-positive claims, and incomplete Scope 3 emissions data. While the vision is clear and forward-looking, better data transparency and measurable progress will be essential for long-term credibility.
TCS ESG Analysis FY 2024-25 - Sustainability Performance Review
PQR Limited demonstrates strong ESG performance in FY 2024-25, with key highlights including SBTi-aligned climate targets, EY-assured sustainability disclosures, and ESG-linked executive compensation. The company also shows global scale with a large workforce and significant CSR impact. However, certain gaps remain, such as the absence of lifecycle assessment for services, limited transparency in data center energy usage, and incomplete Scope 3 emissions breakdown. While governance and vision are strong, improved operational transparency will be crucial for long-term ESG credibility.
