Aaj ke investors sirf profit nahi, ESG – Environmental, Social, Governance performance bhi dekhte hain. Regulators bhi kuch badi listed companies ko sustainability ya non-financial reporting mandatory karne ki taraf badh rahe hain.
ESG reporting me typical disclosures hote hain:
- Environment: emissions, energy use, waste management, climate risk,
- Social: labour practices, diversity, community impact, health and safety,
- Governance: board composition, anti-corruption measures, executive pay, shareholder rights.
Legal angle yeh hai ki once reporting mandatory ho, to greenwashing (bas brochure jaisa acha dikhana) dangerous ho jata hai. Misstatements, concealment ya misleading sustainability claims investors ko deceive kar sakte hain, jisse securities law violations tak baat pahunch sakti hai.
Data collection, internal controls, and independent assurance gradually important ho rahe hain. Companies ko ESG ko PR exercise nahi, risk management aur strategy ka core part samajhna padega.
Consumers aur investors ke liye ache ESG reports comparative lens provide karte hain – kaun sach me responsible hai, aur kaun sirf slogans use kar raha hai.
