ZCZPs Enter Schedule VII
For over a decade, Schedule VII of the Companies Act, 2013 has quietly defined the boundaries of India's Corporate Social Responsibility (CSR) universe. It is the list that tells a company what counts as a valid CSR activity. In May 2026, that list grew by one line item. The Ministry of Corporate Affairs (MCA) has inserted a new item, (xiii), into Schedule VII: subscription to Zero Coupon Zero Principal (ZCZP) instruments listed on the Social Stock Exchange (SSE). On the surf
37 minutes ago
EU Packaging Rules Are Live
On 12 August 2026, the European Union's Packaging and Packaging Waste Regulation (PPWR), formally Regulation (EU) 2025/40, began applying on the ground, with the first substantive restriction under the law now in force. For any Indian business that manufactures, exports, or sells packaging or packaged products into the EU, this marks the start of a multi-year compliance journey that touches design, materials, labelling, and recyclability across the entire packaging lifecycle.
Aug 21
GHG Protocol Scope 2 in Transition
Why Scope 2 Is Being Rewritten? In 2015, GHG Protocol introduced the Scope 2 rules companies still use today. These rules allow two ways to report emissions from purchased electricity: the location-based method and the market-based method. Ten years on, GHG Protocol is now running its biggest review of these rules yet. Between October and January 2026, GHG Protocol asked the public for feedback in two separate consultations. One covered proposed changes to Scope 2 accounting.
Aug 17
