ESG disclosures for value chain shall now apply from FY26 says SEBI

SEBI has stated that it will offer more time for companies to make their environmental, social and governance (ESG) disclosures and will allow a phased implementation of ESG disclosures of the value chain as it announced ease-of-doing business measures for listed entities regarding their ESG disclosures made in the Business Responsibility and Sustainability Report (BRSR). ESG disclosures for value chain shall apply from FY 2025-26 (as against the current requirement of FY 2024- 25) and 'assessment or assurance' thereof shall be applicable from FY 2026-27 (as against the current requirement of FY 2025-26). Providing ESG disclosures for value chain shall be 'voluntary', instead of the present requirement of 'comply-and-explain'.

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