Strategy and Scenario Analysis Requirements Across Four Frameworks
As of February 2026, ESRS E1 requirements reflect EFRAG's simplified drafts (published November 2025, final adoption expected mid-2026). Under the revised standards, climate scenario analysis and transition plans shift from mandatory to 'comply or explain' disclosures. This table reflects requirements under the current (pre-simplification) ESRS for consistency with the implementation timeline discussed.
Chart: Sources: SEBI BRSR Core Circular; IFRS S2; CSRD/ESRS; RBI Draft Framework