Nachiketa Das

Five Frontiers of Impact

From “Track It” to “Prove It”.

ESG regulations are shifting demand from “reporting” to “evidence”. For companies, increasingly, the challenge will be whether they can produce the underlying evidence for a specific product, facility, supplier, shipment or claim when asked.

ISSB IFRS

The SLFRS era has begun. For Sri Lankan boardrooms, the time to act is now.

Sri Lanka’s SLFRS S1 and S2 requirements have moved sustainability reporting from a future consideration to a boardroom priority. This analysis examines what the new standards mean for companies and why boards need to act now.

SEBI BRSR

India did not get the ESG rollback memo.

The ESG rollback is real, but it is not happening everywhere. While the US and Europe recalibrate, India continues to expand its sustainability regulatory architecture. This analysis examines the divergence and what it means for Indian companies.

SEBI BRSR

BRSR Core at the Halfway Mark: What is Working and What Isn't

India's BRSR Core framework is at its halfway point. What is working, and what isn't? This analysis examines assurance progress among the top companies and four unresolved challenges with value-chain disclosure under SEBI's Master Circular dated 30 January 2026

From “Track It” to “Prove It”.

The SLFRS era has begun. For Sri Lankan boardrooms, the time to act is now.

India did not get the ESG rollback memo.

BRSR Core at the Halfway Mark: What is Working and What Isn't

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