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1. PG. 1
The ESG Opportunity in India
The Indian government and authorities are continuing to drive Corporate Social Responsibility and
Sustainability In 2022, new regulations in respect of disclosure and responsivities have been
enacted.
The main drivers are to bring India in alignment with global efforts to fight climate change and
improve the standard of living of its citizens, and its ranking of Global Index of SDGs . This has led to
new requirements on Sustainability and ESG frameworks. ESG (Environment, Social and Governance)
is being adopted worldwide by companies which is in turn based on the 17 goals UN SDG index.
ESG and SDG in India faces many challenges and requires a collective effort on the part of citizens –
Governments Banks, Businesses, and the people
Key challenges:
• In the 2022 Global Index of SDGs, the country ranked 121 out of the 163 countries. It
had ranked 117 in 2020 and 120 in 2021.
• India is the world’s third-largest polluter, and changes are needed to cut emissions
and meet a target of net zero emissions by 2070.
• Approx 400m people are still living below the poverty line
• With eight years left to meet the global goals on sustainable development, the
country is off-track to meet this
https://www.downtoearth.org.in/news/governance/india-s-sdg-preparedness-ranking-continues-to-decline-
report-83158
For a country seeking to be a world powerhouse, this is an emergency situation.
There will be a range of needed solutions to these challenges. The basis of this will be
increased transparency, awareness and will of the government, big business to address
these challenges.
Innovation and new methods of doing will be required. In the long term, this will not only
be good for the environment , but create more profitability, prosperity and sustainability.
Essentially, the situation today is based on two sets of legislations that will drive this.

2. PG. 2
1. Corporate Social Responsibility (CSR) reporting and spending, the first such initiative globally,
being made mandatory under the Companies Act, 2013; Whereby all public Companies must
allocate 2% pf Profits to CSR.
2. The Securities and Exchange Board of India (SEBI) https://www.sebi.gov.in/ making the
Business Responsibility and Sustainability Report (BRSR) mandatory for the top 1,000 listed
companies by market
The latter establishes ESG Reporting as a framework. This has been stipulated mandatory for the
financial year 2022-23, and is voluntary for the financial year 2021-22 so that businesses get
sufficient to get used to new reporting regulations.
This effect of this is no less than an earthquake in the way companies are managed. No longer is
profit the sole criteria, but ESG and Impact are major components in the strategy and evaluation of
results. This new reporting builds on from the Business Responsibility Report (BRR) and adds an
expansive requirements to Sustainability, This is a very wide term as can be seen in the nine
principals as set out in these regulations.
PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that
is Ethical, Transparent and Accountable.
PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe
PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those
in their value chains
PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders
PRINCIPLE 5 Businesses should respect and promote human rights
PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a
manner that is responsible and transparent
PRINCIPLE 8 Businesses should promote inclusive growth and equitable development
PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible
manner
Each of these principles is backed details questions which will require new approaches, with
attention to data and detail. It will require ESG data extraction, measurement, and reporting.
Not only will it affect the company, but is it supply or value chain partners bringing a ripple effect
across all businesses in India. Investors and customers will continue to consider the company’s
Sustainability reporting when deciding to invest or buy. Finance will be linked to this, and besides
the costs of ESG Accounting, companies will need to bring in Innovation & Equipment to measure
this. This transparency will drive the adoption of better ways of doing things, more efficiently and
result in Capex to undertaken projects in energy efficiency , move to renewable energy ,
transportation, better water solutions, Waste and recycling, better air quality etc. In many cases ,
there may be cost savings, and this should not only been seen as burden.
There are many social aspects and some of treating staff and customers more fairly and creating a
more inclusive and co-operative business environment. There are clear guidelines encouraging this
spirit of co-operation.

3. PG. 3
Call of Action
These requirements will require an action plan by all Companies in India. Whether you are listed or
not. Companies will need outside help; revamp is its thinking and systems and the way it is managing
its business.
How can we help you?
This introduction was brought to by Persofi – ESG3.0 – upgrading ESG into Impact. Persofi
offers a ESG 360° holistic approach to upgrading ESG to Impact.
The starting point is to understand the Company, its CEO, and its business positioning.
Persofi – stands for Personal Finance. Essentially ESG is personal and revolves around the finances of
the Company.
We are offering two key areas of services:
1. Training Courses and personalized training for the Company - senior
managers , staff and its value Chain Partners (suppliers) . (This is a requirement from SEBI)
2. Personalized ESG Roadmap - This includes:
1. Framework – establish a framework for the CEO, The CFO, the sustainability / ESG team
and the Board to address the risks and opportunities. This could be in the form of self-
assessment, consultancy, and training.
2. Action Plan to embed ESG into the Business process – Data collection ,management
integrated into business and its supply chain . This is provided with strategic partners in
data collection , the use of Big Data Ai ESG Tech, track & trace.
3. Integrated Reports - providing a solid governance solution. Some outputs – Realtime
ESG Dashboard pulled directly into the Integrated report, with customized reports for
directors and management
4. Impact / Net Zero strategy & solutions – Included are suggestions of real solutions for
energy efficiency (cost savings), water, waste and recycling .
We tackle key Industries affected most – Finance , Real Estate and Retail
(food) with a special focus on Supply chain , Investment portfolio and
Product ESG (scope 4)
Persofi https://www.persofi.com/provides an opportunity for your company
to upgrade ESG to Impact.
We invite you to find out how we can help you in your ESG to Impact /
sustainability journey. Please reach out to by email:
Jeffrey Jeffrey@persofi.com
Eka eka@persofi.com