13 April, 2026
Anup Garg
For much of the past decade, ESG reporting has largely been viewed as a voluntary exercise. It has served as a signal of intent, a demonstration of responsibility, and in many cases, a reputational differentiator. That positioning is rapidly changing 2026 is set to mark a decisive shift from voluntary ESG disclosure to structured, mandatory reporting. This transition is driven by a convergence of regulatory frameworks, i..