A recent PwC India report reveals that 51% of India’s top 100 listed companies by market capitalisation voluntarily disclosed their Scope 3 emissions data for FY23. The report analysed the FY23 Business Responsibility and Sustainability Reporting (BRSR) reports of Nifty 50 and NEXT 50 listed companies. The BRSR framework references Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-Related Financial Disclosures (TCFD).

Source: ESG News