Given the current context of rising social inequalities, a health crisis of unprecedented scale, mounting economic knock-on effects, global climate crisis and the acceleration of environmental degradation, performance of companies on Environment, Social and Governance (ESG) metrics has emerged as a critical evaluation parameter. Consequently, the demand for quality ESG disclosures could further surge in the near term. Companies that have kept pace with this rising stakeholder sentiment would have a clear advantage in winning their trust and building a reputation of being an organisation with foresight. KPMG in India has developed a publication which evaluates the ESG disclosures of N100 companies on various parameters. The scope included assessment of their reporting and assurance practices, disclosures around governance mechanisms, stakeholder engagement, materiality, environmental and social targets.
