Ind-Ra to disclose more ESG notes on ratings from January 2022

These disclosures will be part of rating action commentaries for all entities having listed securities, says the rating agency

India Ratings and Research on Thursday said its rating actions, starting with listed securities, will have detailed disclosures on environmental, social and governance (ESG) factors of the rated entity.

“These disclosures will be part of rating action commentaries for all entities having listed securities whose ratings will be assigned or reviewed effective 1 January, 2022,” the rating agency said.

“The E, S and G relevance can be both positive and negative and will be sector based and entity specific,” the rating company said. The disclosures are drawn from Sustainability Accounting Standards Board’s (SASB) Global Sustainability Framework with a total of