Uniqus Views

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ESG Corner

As the year concludes, we are thrilled to share the final edition of ESG Corner for 2024. This month, we delve into critical challenges and opportunities in decarbonizing the transportation sector, a cornerstone of global climate action. We also explore key updates on the Corporate Sustainability Reporting Directive (CSRD), underscoring its impact on international businesses and the push for transparency in ESG reporting.
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Ipo Insights

India's IPO market continues to demonstrate its depth and resilience. In November 2024 alone, INR 35,729 crores were raised, making it one of the year's strongest months. Listings were led by NTPC Green Energy and Swiggy, which together accounted for 60% of the capital raised. Between April and November, 54 companies were listed on the mainboard, raising INR 120,512 crores.
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Analyzing COP29

We are proud to launch our comprehensive report, "๐—”๐—ป๐—ฎ๐—น๐˜†๐˜‡๐—ถ๐—ป๐—ด ๐—–๐—ข๐—ฃ๐Ÿฎ๐Ÿต: ๐—›๐—ถ๐˜๐˜€, ๐— ๐—ถ๐˜€๐˜€๐—ฒ๐˜€, ๐—ฎ๐—ป๐—ฑ ๐—ช๐—ต๐—ฎ๐˜ ๐˜๐—ต๐—ฒ ๐—–๐—ผ๐—ป๐—ณ๐—ฒ๐—ฟ๐—ฒ๐—ป๐—ฐ๐—ฒ ๐— ๐—ฒ๐—ฎ๐—ป๐˜€ ๐—ณ๐—ผ๐—ฟ ๐—š๐—ผ๐˜ƒ๐—ฒ๐—ฟ๐—ป๐—บ๐—ฒ๐—ป๐˜๐˜€ & ๐—•๐˜‚๐˜€๐—ถ๐—ป๐—ฒ๐˜€๐˜€๐—ฒ๐˜€." This report marks the culmination of our extensive coverage of COP29, bringing together key developments like the operationalization of the Loss and Damage Fund, advancements in carbon markets under Article 6, and the ambitious Baku Finance Goal.
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FASB’s Disaggregation of Income Statement Expenses

Financial Accounting Standards Board (FASB), in its continuous attempt to improve the disclosures about a public business entityโ€™s expense and to address requests from users of financial statements for more detailed information about the types of expenses, has recently issued the Accounting Standard Update 2024-03 (ASU) on โ€œDisaggregation of Income Statement Expenses.โ€
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California Climate Accountability Package (SB 219) Update

Our Early Impressions document on, โ€œ๐—–๐—ฎ๐—น๐—ถ๐—ณ๐—ผ๐—ฟ๐—ป๐—ถ๐—ฎ ๐—–๐—น๐—ถ๐—บ๐—ฎ๐˜๐—ฒ ๐—”๐—ฐ๐—ฐ๐—ผ๐˜‚๐—ป๐˜๐—ฎ๐—ฏ๐—ถ๐—น๐—ถ๐˜๐˜† ๐—ฃ๐—ฎ๐—ฐ๐—ธ๐—ฎ๐—ด๐—ฒ (๐—ฆ๐—• ๐Ÿฎ๐Ÿญ๐Ÿต) ๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ,โ€ unpacks the key amendments to Californiaโ€™s groundbreaking climate disclosure laws, clarifying GHG emissions reporting, Scope 3 timelines, and consolidated disclosures for businesses operating in the state.
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