Value chain

    ESG & Governance

    All the activities and partners involved in making and delivering a product, from raw materials to end use and disposal.

    A company's value chain includes its suppliers (upstream), its own operations, and its customers and the use and disposal of its products (downstream). Many ESG risks sit outside the company's own walls: emissions from suppliers, labour abuses in sourcing, or pollution from product use. BRSR Core includes value chain disclosures, voluntary for the top 250 listed companies from FY 2025-26, and Scope 3 emissions cover the whole value chain.

    Related terms

    UpstreamDownstreamScope 3 emissionsValue chain partner (BRSR)

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    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

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    IPO Issue Price vs. Listing Price vs. Subsequent Performance

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    Valuation

    Paytm: Valuing a Company With No Clean Comparable

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