India stands at a defining moment in its industrial transition. As the country pursues its ambition of becoming a global manufacturing powerhouse while advancing towards its net-zero commitments, industrial decarbonisation has become both an economic imperative and a strategic opportunity.
Small Island Developing States (SIDS) stand at the frontline of the climate crisis. Rising sea levels, increasingly frequent tropical storms, ocean warming and changing rainfall patterns are reshaping livelihoods, disrupting food production and placing growing pressure on public health systems. These impacts are not isolated. Climate change simultaneously affects agricultural productivity, fisheries, nutrition, water security and disease burdens, creating an interconnected food–climate–health nexus that has become central to the resilience of island economies.
The article examines how IFRS S1 and S2 are transforming sustainability reporting from a voluntary transparency exercise into a central pillar of global financial architecture. It analyses regulatory convergence, emerging market transitions, and alignment with nature-related frameworks such as TNFD.
