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Asia-Pacific

India Enhances Sustainability Reporting Rules for Listed Entities

Business Responsibility and Sustainability Reports will contain disclosures on ESG risks, sustainability performance, environmental metrics and social factors. 

The Securities and Exchange Board of India (SEBI) has published the format which the top 1,000 listed entities by market cap will be required to use for sustainability disclosures, along with guidance on the new reporting requirements. The regulator had announced at a board meeting in March that it would be introducing…

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