Reading between the lines of India's corporate reports
Source-linked analysis of SEBI rules, BRSR and ESG disclosure, Integrated Reporting and results season, written for the people who prepare the reports.
Unsolicited ESG Ratings and Your Regulation 30 Disclosure Duty
Between 1 and 18 September 2026 at least six large listed entities filed stock exchange intimations about ESG ratings they never commissioned. What Regulation 30 requires, how to draft the one-page intimation, and what to tell the board before the AGM.
Read the analysisBrowse by topic
SEBI & RegulationCirculars, consultation papers and what they change on the ground.BRSR & ESGBRSR Core, assurance, ESG ratings and value-chain disclosure.Integrated ReportingThe <IR> framework, ISSB alignment and capitals thinking.Annual ReportsStructure, narrative, design and what boards actually read.Quarterly ResultsResults-season disclosure, investor decks and earnings calls.Ind AS & AccountingStandards, ICAI and NFRA developments, judgement areas.GovernanceBoard reports, related parties, CSR and secretarial compliance.Sustainability StandardsGRI, SASB, TCFD and IFRS S1/S2 for Indian issuers.
Why “The Footnotes”?
Because that is where the real story of any annual report lives. We read the circulars, the filings and the small print so CFOs, company secretaries and IR teams don’t have to, and we link to every source we use. One article a day, reviewed by an editor before it goes out.