The Role of ESG (Environmental, Social, and Governance) Factors in Governance: an overview

The Role of ESG (Environmental, Social, and Governance) Factors in Governance: an overview


Index





Introduction 3

Background 3

Timeline of ESG Implementation 4

Elements of ESG 4

ESG Regulation 4

ERP (ESG Rating Provider) 5

ERP Type and its Business Models 5

Governance of ERP 5

Ratings Parameter 6

Uses of ESG Ratings 6

ESG Ratings Methodology 7

ESG Ratings Provider (ERP) List Registered with SEBI 8

Challenges 11

Suggestion 11

Conclusion 11

References 11

Introduction

Bharat is set to become a world power in the coming decades, it's already a leader in its various domains. On many platforms it has been accepted as an unbiased entity towards world policy. This has shown a remarkable increase in acceptance of Indian Leadership. A country with the highest youth power should have the responsibility towards Environment, Social and Governance, with a view of sustainability, Bharat introduced ESG concepts for better transparency across sectors.


Background

As we all know, Bharat has surpassed China in terms of population, making it imperative for the country to be honest and proactive with its environmental policies. It is indeed the nation’s duty to ensure a better and healthier life for its population. Social practices across sectors are necessary for inclusive growth, and job creation is necessary across all sectors. Governance, on the other hand, is a process through which a corporate or institution must maintain its transparency. The organisation should work in an ethical way to benefit the whole of mankind. In the situation of cut-throat competition, one should not take their human resources for granted and other necessary policies as secondary. In view of the above conditions, it was necessary to introduce the ESG Rating mechanism.



Timeline of ESG Implementation


1990

2000

2011

2013

2023

Globe started talking about ESG Principles

Bharat started advocacy of ESG Principles

MCA (Ministry of Corporate Affairs) released voluntary guidelines on ESG responsibilities

Companies Act 2013, making CSR mandatory, has solidified the concepts of ESG

SEBI Released Master Circular for ESG Ratings Provider

  

Elements of ESG

Environment

Energy- Efficient use of energy

Water- Water pollution should be checked by the entities (Zero liquid discharge)

Waste Management- Producers response to its own waste generated

Lan and Use Biodiversity- Should be according to the rules if operational activities are in places like the National Parks, Biosphere reserve sites and other ecologically sensitive areas.

Environment and Social

The amount spent on CSR should be as per the rules specified by the Ministry of Corporate Affairs from time to time.

Social

Inclusive Development

  • Job creation in smaller towns.

  • Percentage of material purchased from MSME

Diversity

  • Gender Equality in wages and salary

  • Job creation and a better environment for differently-abled persons 

Governance

Governance

  • To disclose the against votes in appointing an Independent Director

Related Party Transaction

  • To disclose the against votes in non promoter shareholders RPT

  • Purchases, sales, Loan, advances, investments

Royalty

  • Royalty payment (if it increases that PBT income) must be disclosed 




ESG Regulation

ESG is not regulated by a single statute

  • ESG is regulated by the Companies Act 2013

  • SEBI Regulations

  • CRA (Credit Rating Agency) Act

  • ESG is also regulated by other acts of environment, governance and many more.


ERP (ESG Rating Provider)

  • ESG Rating Provider is controlled by SEBI (Credit Rating Agency) Regulations, 1999 (Amended 4th July, 2023) 

  • SEBI Intermediary Portal https://siportal.sebi.gov.in/ is used for registration, cancellation approval of ERP

  • ERP should apply on the intermediary portal with some declarations, which are as follows

  • Shareholding pattern of the ERP.

  • Information about past applications which was not granted by SEBI.

  • Any action pending for not following SEBI guidelines and its correction course taken.

  • Investors complaints, if any.

  • Details of litigations. 



ERP Type and its Business Models


Subscriber Pays

Where ERP derives its revenue directly through Banks

Insurance Companies

Pension Funds

or

The Rated entity itself

Issuer Pays

Where ERP gets its revenue through the Rated entity itself.



Governance of ERP

ESG Rating provider (ERP) must be an unbiased institution. It can not be a single person, and it must be registered as per the CompaniesAact, 2013. The board should constitute as follows-


  • There should be a total of 1/3rd Independent directors if the Chairman is non-executive.

  • If the chairman is executive, then half the board should be Independent directors.

  • MD/CEO who has business responsibility will not interfere in ESG Ratings.

  • Board should constitute 

  1. ESG Rating Sub-Committee

  2. Nomination and Remuneration Committee

  • The Rating Committee should report to the Chief Ratings Officer (CRO).

  • The Chief Rating Officer (CRO) should report to the ESG Rating sub-committee. 

  • Nomination and Remuneration committee must be chaired by an Independent Directors.



Ratings Parameter

Ratings Parameter must contain the following

  • New Ratings

  • Upgrades

  • Downgrades

  • Changes assigned post request/review

  • Ratings after request of review/appeal by issuer

  • Ratings that have undergone revision after request

 

  • Ratings Withdrawn

  • Ratings Distribution as of 31st March

  • 100-90

  • 89-80

  • 79-70

  • 69-60

  • 59-50

  • 49-40

  • 39-30

  • 29-20

  • 19-10

  • 9-0

  • ESG score of 0-50 is considered poor, 51-69 is average, and 70 and more is considered good. 


Uses of ESG Ratings


  • On the basis of these ratings, an investor can assess the risk of investing in the companies with the given ratings.

  • An investor can make an informed decision based on ESG Ratings in a meeting of shareholders.

  • Investors with a sustainability mindset or wants to invest in a company with longer and better sustainability can opt for ESG Ratings.

  • Higher ESG Ratings gives comfort to Financial Institutions while giving credit to the companies.

  • ESG Criteria can be used to evaluate governments, companies or financial product providers with regard to three aspects of the environment (e.g. protection of resources and species), Social issues (e.g. working conditions and safety) and governance (e.g. protection against exploitation or corruption.

  • ESG Ratings mandate that corporates adopt better policies regarding transparency, which leads to better resource efficiency, cost savings and better positioning in changing market conditions.

  • It helps investors to understand the Risk management abilities of Management of the companies.

  • If a company policy is towards Net Zero Carbon emission, such claims can be easily made through ESG metrics data backup.

  • Human, Social, Economic and Environment are the four pillars of ESG.

  • ESG aims to cover all Non-Financial risks and opportunities in day-to-day activities.

  • Institutional Investors uses  ESG Ratings for Risk Management and long term performance objectives.

  • Considering ESG factors, companies can mitigate potential risk, attract investors, reduce costs and build a positive reputation.

  • Investors believe that companies that perform well on ESG are less risky.

  • Placing ESG and sustainability as a core business strategy offers a wide range of benefits that pay significant dividends down the line.

  • Ethical issues are less in institutes with better ESG scores making them more sustainable than those with lower ESG scores.

  • Good ESG data is a better way to convince new customers, as good ESG Data means a long term and sustainable model of business.

  •  One of the factors of ESG is less waste generation, it directly leads to the maximum output from the Input resources.


ESG Ratings Methodology

First, the ESG Rating Provider (ERP) gives weightage to the three sections of ESG, i.e. Environment, Social and Governance.


For instances-

Assume a Rating agency gives the Environment a weightage of 40%, Social 30% and Governance 30%.

And in its evaluation, if a company obtains 70 points out of 100 in Environment, 80 points out of 100 in Social and 90 points out of 100 in governance.

Then its Ratings will be ( 0.4 * 70 + 0.3 * 80 + 0.3 * 90 )  = (28 + 24 + 27) = 79

So the ESG Score / Ratings of the company is = 79


Each Rating agency has its own methodology for giving weightage to ESG, so the Ratings may vary from ERP to ERP for the same company. 


ESG Ratings Provider (ERP) List Registered with SEBI


CARE ESG RATINGS LIMITED

Registration No.

IN/ERP/Category-I/0005

Model

Issuer-pays

Address

4th floor, Godrej Coliseum, Somaiya Hospital Road, Off Eastern Express Highway Sion Mumbai Maharashtra — 400 022

Contact Person

Ms. Meenal Dandekar

Correspondence E-mail

meenal.dandekar@careedge.in

Correspondence Telephone

022 67543456

Validity

May 02, 2024 - Perpetual

Website: https://www.careedge.in/




CRISIL ESG RATINGS & ANALYTICS LIMITED

Registration No.

IN/ERP/Category-I/0001

Model

Subscriber-pays

Address

CRISIL House, Central Avenue, Hiranandani Business Park, Powai, Mumbai - 400076

Contact Person

Mr. Dhanish Shah

Correspondence E-mail

dhanish.shah1@crisil.com

Correspondence Telephone

+91 7977590363

Validity

Apr 25, 2024 - Perpetual

Website: https://www.crisil.com/en/home/our-businesses/global-research-and-risk-solutions/solutions-hub/data-and-analytics/analytics-solutions/esg-analytics.html




ESG RISK ASSESSMENTS & INSIGHTS LIMITED

Registration No.

IN/ERP/Category-I/0003

Model

Subscriber-pays

Address

802, Lodha Supremus, Lodha iThink Techno Campus, Kanjurmarg, (East), Mumbai - 400042

Contact Person

Mr. Sankalp Sharma

Correspondence E-mail

regulatory.affairs@esgrisk.ai

Correspondence Telephone

+91 98199 60324

Validity

Apr 29, 2024 - Perpetual

Website: https://esgrisk.ai/




IIAS SUSTAINABILITY SOLUTIONS PRIVATE LIMITED

Registration No.

IN/ERP/Category-II/0006

Model

Subscriber-pays

Address

Ground floor, DGP House, 88-C, Old Prabhadevi Road, Mumbai - 400 025

Contact Person

Ms. Mavia Creado

Correspondence E-mail

mavia.creado@iias.in

Correspondence Telephone

022-61235512

Validity

May 08, 2024 - Perpetual

Website: https://www.indiafilings.com/search/iias-sustainability-solutions-private-limited-cin-U66190MH2024PTC418591




PGS IMPACT PRIVATE LIMITED

Registration No.

IN/ERP/Category-II/0007

Model

Subscriber-pays

Address

H.No.228, Sector-4, MDC, Panchkula, Haryana - 134009

Contact Person

Mr. Gautam Singh

Correspondence E-mail

info@pgsepl.com

Correspondence Telephone

9876121668

Validity

Jun 06, 2024 - Perpetual

Website: https://www.falconebiz.com/company/PGS-IMPACT-PRIVATE-LIMITED-U88900HR2024PTC118082



PRAGATI DEVELOPMENT CONSULTING SERVICES LIMITED

Registration No.

IN/ERP/Category-I/0004

Model

Issuer-pays

Address

Building No. 8, 2nd Floor, Tower A, DLF Cyber City, Phase II, Gurugram 122002, Haryana

Contact Person

Mr. Ravi Singh

Correspondence E-mail

ravi.singh-esg@icraindia.com

Correspondence Telephone

+91 9650860164

Validity

Apr 29, 2024 - Perpetual

Website: https://www.icraesgratings.in/




SES ESG RESEARCH PRIVATE LIMITED

Registration No.

IN/ERP/Category-II/0002

Model

Subscriber-pays

Address

109, 1st Floor, Shyam Baba House, Upper Govind Nagar, Malad East, Mumbai - 400079

Contact Person

Mr. Mukesh Solanki

Correspondence E-mail

mukesh.solanki@sesgovernance.com

Correspondence Telephone

+91 7208637514

Validity

Apr 25, 2024 - Perpetual

Website: https://www.sesesg.com/



Challenges

ESG Ratings has been made mandatory by SEBI for all the entities which gives a transparent view of governance of companies. But when considering Coal and Petroleum Companies which will certainly score less on ESG, it is up to the ERPs to take consideration of the fundamental need for Coal and petroleum for the development of the nation.


Suggestion

Comparatively Indian ESG Rating system is uniform as compared to the globe, SEBI has given a uniform scale of 0-100 for ESG Rating (which is not in  the case of the globe).


  • These ESG Ratings should be disclosed to retail investors in equity markets, since this will affect the investors (especially Long term).

  • ESG Ratings should be declared while the IPO is issued.

  •  Each company website should disclose these ratings on the Home Page.

  • Awareness on ESG Ratings is needed among Investors.

  • SEBI should take programmes for awareness on ESG Metrics.


Conclusion

ESG Ratings are rightly adhered to by Indian Governments and effectively implemented as needed. This initiative has come at the right time now and should be more stabilised through rigorous monitoring. Through this Rating system, loopholes and corruption in obtaining Environmental clearance will end as companies itself will lead to more Environment friendly decisions. Through this system, companies will expand in rural and small towns to adhere to job creation in small cities. Equal pay for equal work to both men and women will benefit women’s empowerment. Corruption and red-tapism will be watered down through transparent governance mechanisms.




References



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