Regulatory Alerts2025-03-28
Measures to Facilitate Ease of Doing Business Regarding ESG Disclosures and Green Credits
The Securities and Exchange Board of India (SEBI) has amended the Listing Obligations and Disclosure Requirements Regulations to implement recommendations from an Expert Committee aimed at reducing compliance burdens. The circular introduces a voluntary disclosure framework for green credits, allows listed entities to choose between assessment or assurance for BRSR Core metrics, and defers mandatory value chain ESG disclosures by one year while revising partner thresholds. These changes apply to top listed entities based on market capitalization and are effective from the date of issuance.
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