Roshan Kumar & Associates (RKACA)

Chartered Accountants

ESG Reporting: Why Sustainability Disclosure Is Now a Business Imperative?

ESG reporting has shifted from a voluntary CSR exercise to a regulatory requirement across major markets, driven by the ISSB's global IFRS S1/S2 standards. Nepal is developing its own NFRS S1/S2 standards to localize this shift, and companies there should start preparing now building data infrastructure, governance, and ESG expertise to attract investment and stay ahead of mandatory compliance.

CA Roshan
September 3, 2026
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ESG Reporting: Why Sustainability Disclosure Is Now a Business Imperative?
ESG Reporting: Why Sustainability Disclosure Is Now a Business Imperative? (PDF Document)
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