The ESG landscape continues to evolve, shaped by changing regulations, emerging market mechanisms, and increasing expectations around the quality, credibility, and use of sustainability information.
The August 2026 edition of ESG Perspective brings together key developments across India and global markets, covering sustainability reporting and disclosure, climate and energy policy, clean mobility and transport, and biodiversity and nature conservation.
What’s covered in this edition
Sustainability Reporting & Disclosure
The edition examines significant developments in sustainability reporting, including the European Commission’s revised ESRS under Omnibus I, South Korea’s roadmap for mandatory ISSB-aligned disclosures, Japan’s move towards digital sustainability reporting, and emerging developments in ESG data and disclosure infrastructure.
Climate & Energy Policy
From developments in carbon farming and climate-risk integration to changes in emissions standards, heating policy, and coal market regulation, this section highlights regulatory developments influencing climate transition and energy markets.
Clean Mobility & Transport
India’s evolving clean mobility framework takes centre stage, including Delhi’s EV Policy 2026 and the exemption of certain electric and alternative-fuel vehicles from transport permit requirements. These developments signal a broader shift towards policy-led adoption of cleaner transportation.
Biodiversity & Nature Conservation
The edition also looks beyond climate to emerging biodiversity and nature-related developments, including the IUCN’s assessment of risks associated with deep-sea mining, updates to the EU Deforestation Regulation, and the recognition of new natural and mixed sites under the UNESCO World Heritage framework.
The latest developments point to a sustainability landscape moving in different directions across jurisdictions — with simplified reporting requirements in some markets alongside stronger mandates and oversight in others.
For businesses, this makes it increasingly important to understand not only what is changing from a regulatory perspective, but also how these developments can influence reporting, governance, risk management, operations, and stakeholder expectations.
ESG Perspective is designed as a concise and practical resource for businesses, professionals, and decision-makers seeking to stay informed on the developments shaping the sustainability agenda.
Stay ahead of evolving ESG developments. Read the August 2026 edition of ESG Perspective to understand the regulatory shifts, market trends, and sustainability priorities shaping business decisions.
