ESG Perspective – February 2026 (02.26) Edition

ESG Perspective – February 2026 (02.26) Edition

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ESG Perspective is Pierag’s ESG & Sustainability Newsletter, created to foster informed, forward-looking conversations on sustainability and responsible business. As the global ESG landscape continues to evolve – driven by regulatory reform, climate priorities, market mechanisms, and rising stakeholder expectations, the newsletter serves as a concise and practical knowledge resource for organizations navigating this change.

The second edition builds on this foundation by focusing on the continued evolution of ESG and sustainability reporting frameworks, including emerging regulatory expectations and disclosure reforms in India and globally. It examines developments in carbon markets and climate transition mechanisms, alongside policy signals influencing decarbonization pathways across sectors. The edition also highlights regulatory and policy actions related to environmental protection, including biodiversity and pollution control, and considers governance reforms that are reshaping oversight, accountability, and risk management expectations for organizations.

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What Is a Defined Contribution Plan (i.e. 401(k), 403(b) etc.) Audit? Who Needs One, When It Is Required, and What It Costs
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A Defined contribution plan  audit is an independent examination of a company's retirement plan financial statements and operations, required under...
Employee Benefit Defined Contribution Plan Audit: Complete Guide for Plan Sponsors
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An Employee Benefit Plan (EBP) audit is an independent examination of a retirement or welfare benefit plan's financial statements and...