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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ESG
12 pages carry this tag.
Concept Guides
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
Green Bonds and Sustainability-Linked Debt
A green bond is a standard fixed-income instrument with one important addition: the proceeds are contractually restricted to use for defined environmental...
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Concept Guide
ESG-Integrated Valuation
ESG-integrated valuation is not a separate valuation method, it is the discipline of systematically incorporating material ESG factors into the assumptions that drive DCF models and relative valuation.
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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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Glossary
Glossary
ESG Score
A third-party assessment of a company's environmental, social, and governance practices. Different providers use different methodologies, and their scores often disagree.
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Glossary
BRSR
SEBI's mandatory sustainability disclosure format for the top 1,000 listed Indian companies, covering environmental, social, and governance metrics.
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Glossary
Related-Party Transaction
A deal between the company and parties connected to it, such as promoter entities or subsidiaries. Disclosed in the annual report and subject to audit-committee approval.
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Glossary
Independent Director
A board member with no material relationship to the company or its promoters, meant to protect minority shareholders. Listing rules mandate minimum independent representation.
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Glossary
Promoter Holding
The percentage of shares held by the founders or controlling group, disclosed quarterly. Changes in it are closely watched.
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Glossary
Greenwashing
Overstating or misrepresenting environmental credentials, in marketing, labels, or disclosures, without matching substance.
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Related topics: Valuation, DCF, Relative Valuation, Cost of Capital, Financial Statements, Cash Flow, Earnings Quality, Red Flags