ESG Ratings & Frameworks

    BRSR, SASB, ISSB, carbon accounting, and climate risk.

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    Concept Guide

    ESG Fundamentals

    ESG stands for Environmental, Social, and Governance, three dimensions of non-financial risk and opportunity that can materially affect a company's long-term financial performance.

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    Concept Guide

    Reporting Frameworks (BRSR, SASB, ISSB)

    Just as financial reporting follows accounting standards (Ind AS, IFRS), sustainability reporting follows its own frameworks.

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    Concept Guide

    Carbon Accounting

    Carbon accounting is the systematic measurement and reporting of greenhouse gas (GHG) emissions associated with an organisation's activities.

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    Concept Guide

    Climate Risk and Stranded Assets

    Climate change creates two categories of financial risk. Physical risk arises from the direct impacts of a changing climate, more frequent floods...

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