Insights
The regulatory architecture is already in place.
A partner perspective on the standards, frameworks and capital expectations reshaping how enterprises disclose, decarbonise and access capital.
Why ESG matters now
Capital has already repriced.
The argument for ESG is no longer normative. It is financial. Long-only investors, lenders, ratings agencies, insurers and customers are pricing ESG exposure into the cost of capital, the cost of debt, the cost of risk transfer, and the cost of customer acquisition.
Enterprises that build credible ESG and transition capability over the next 24 months will compound an advantage their slower competitors cannot match — because the disclosure architecture, once built, becomes the operating system through which capital, regulators and customers evaluate the business.
Regulatory landscape
The jurisdictions that shape your obligations.
Reasonable assurance mandated for top 150 listed entities from FY24, expanding annually thereafter.
ESG fund category, voting disclosures and stewardship code reshaping listed-company expectations.
Climate Risk Disclosure Framework draft places banks and NBFCs on a TCFD-aligned trajectory.
India's Carbon Credit Trading Scheme operationalising compliance and offset markets through 2026.
Mandatory sustainability reporting for large enterprises and listed SMEs — extends to non-EU groups.
Activity-level alignment disclosure shaping capital flows and product positioning.
Carbon Border Adjustment Mechanism repricing carbon-intensive exports to the EU through 2026.
Sustainable Finance Disclosure Regulation reshaping the demand side of capital.
IFRS S1 & S2 emerging as the global baseline; adopted across 20+ jurisdictions.
Science Based Targets initiative — the de facto credibility test for corporate net-zero claims.
Core Carbon Principles raising the integrity bar across the voluntary carbon market.
Voluntary Carbon Markets Integrity Initiative governing corporate use of credits.
A briefing with a partner
A confidential conversation on what this means for your enterprise.
Request a one-hour partner briefing tailored to your sector, geography and capital posture.