ESG Compliance in India: Meaning, Benefits, Audit Process and Reporting Guide

ESG Value Chain Reporting
Supply-chain ESG reporting has become an important development for Indian businesses.

SEBI's current framework makes ESG disclosures for the value chain voluntary for the top 250 listed entities from FY 2025-26. Associated assessment or assurance is also voluntary.

For companies choosing to report value-chain information, SEBI defines the relevant scope around significant upstream and downstream partners. Partners individually accounting for 2% or more of purchases or sales by value may fall within the identified scope, while reporting entities can limit coverage to 75% of purchases and sales respectively.

This development is particularly important for MSMEs and private manufacturers.

Even when a supplier does not directly fall under mandatory BRSR requirements, its listed customer may request ESG information from it.

Developing basic ESG data systems today can therefore make it easier to respond to customer sustainability questionnaires in the future.

Conclusion
ESG compliance in India is becoming increasingly important as regulators, investors, lenders and corporate customers demand more reliable sustainability information.

For India's top listed companies, BRSR has already created a structured reporting framework. For private businesses, exporters and MSMEs, ESG preparedness can help meet supply-chain expectations and prepare the organisation for future sustainability requirements.

The key is to start with reliable data.

Businesses should measure their energy, emissions, water, waste, workforce and governance performance systematically and maintain supporting documentation throughout the year.

Green Permits helps Indian businesses develop practical ESG and sustainability compliance systems, including ESG gap assessments, environmental compliance reviews, carbon accounting, BRSR support and sustainability reporting.

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RVSF Registration under ELV Rules 2025: Process, Documents and Compliance

India is moving towards a more organised system for handling vehicles that have reached the end of their usable life. With millions of vehicles operating across the country, proper collection, dismantling, recycling and disposal of End-of-Life Vehicles, or ELVs, has become important for both environmental protection and resource recovery.

To regulate this growing sector, the Government of India notified the Environment Protection (End-of-Life Vehicles) Rules, 2025, which came into force on 1 April 2025. These rules introduce specific environmental responsibilities for vehicle producers, registered vehicle owners, bulk consumers, collection centres and Registered Vehicle Scrapping Facilities.

For businesses planning to establish or operate a vehicle scrapping facility, obtaining the required RVSF registration under the ELV Rules 2025 is now an important part of regulatory compliance.

However, setting up an RVSF is not simply about installing dismantling equipment. The project involves pollution control approvals, hazardous waste management, vehicle handling systems, record keeping, infrastructure planning and ongoing reporting.

This guide explains the RVSF registration process, documents, eligibility requirements and major compliance obligations in easy-to-understand language.

How an RVSF Consultant Can Help
Setting up a vehicle scrapping facility requires coordination between technical, environmental, operational and regulatory requirements.

An experienced RVSF registration consultant in India can help promoters understand these requirements before large investments are made.

Consulting support may include:

project feasibility assessment, site evaluation, capacity planning, plant layout review, process flow preparation, pollution control planning, Consent to Establish and Consent to Operate assistance, hazardous waste authorisation, documentation preparation, ELV registration support and post-registration compliance planning.

For new entrepreneurs, early regulatory planning can prevent expensive changes to the plant after machinery has already been installed.

For existing RVSFs, professional support can help build systems for quarterly returns, mass-balance records, authorised recycler documentation and ongoing environmental compliance.

Conclusion
The Environment Protection (End-of-Life Vehicles) Rules, 2025 have created a more structured environmental framework for India's vehicle scrapping industry.

For an RVSF, compliance is no longer limited to dismantling vehicles. Facilities need proper pollution control approvals, hazardous waste management, traceability systems, regulatory registration and periodic reporting.

Businesses planning to establish a vehicle scrapping facility should therefore evaluate regulatory requirements at the project planning stage itself.

Green Permits supports entrepreneurs and companies with RVSF project planning, environmental approvals, ELV compliance, pollution control permissions and regulatory documentation.

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Improving Order-to-Cash Processes in Manufacturing

Manufacturers often manage complex order flows involving multiple plants, distributors, partial shipments, pricing variations, and different payment terms. These factors can create delays in invoicing, collections, and payment reconciliation.

Order-to-cash software can help connect key processes such as order capture, credit checks, invoicing, collections, dispute management, and cash application. Integrating these activities with ERP systems can also improve visibility across the receivables cycle.

Where Order-to-Cash Automation Helps

Order-to-cash automation software can support manufacturers by:

Reducing manual data entry and invoice processing
Identifying billing and shipment discrepancies earlier
Organizing collections and payment follow-ups
Matching customer payments with invoices more efficiently
Providing better visibility into receivables and DSO

For manufacturers, the goal of O2C automation is not simply to automate individual tasks. Connecting the different stages of the process can help finance teams reduce bottlenecks, improve payment visibility, and manage working capital more effectively.

For more insights into manufacturing-specific O2C processes and challenges, consider reading the Emagia resource on Order-to-Cash Software for the Manufacturing Industry.

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