Comparative analysis of sustainability related disclosure frameworks: SFDR, IFC PS, and BRSR
Amit Garg,
Kruti Upadhyay and
Sanjay Kumar Jain
IIMA Working Papers from Indian Institute of Management Ahmedabad, Research and Publication Department
Abstract:
This study is an attempt to compare and contrast the existing sustainability-related frameworks – Sustainable Finance Disclosure Regulations (SFDR) introduced by the European Union, Business responsibility and sustainability reporting (BRSR) introduced by the Securities and Exchange Board of India (SEBI) and the International Finance Corporation Performance Standards (IFC PS) developed by the International Finance Corporation. The content analysis method has been employed to gain an in-depth understanding of the indicators included in these frameworks. Our key findings suggest that SFDR is the most comprehensive of the three frameworks considered. The BRSR framework stops at the disclosures related to the business itself. However, the IFC PS is the most adaptable as compared to the other two frameworks considered for this study.
Date: 2024-10-07
New Economics Papers: this item is included in nep-env, nep-eur and nep-mac
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Persistent link: https://EconPapers.repec.org/RePEc:iim:iimawp:14717
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