India's environmental, social, and governance (ESG) disclosure norms are more rigorous than global standards, says KPMG's global head of audit. India's top 150 listed companies must provide "reasonable assurance" on their ESG performance from this financial year, with their auditors to trace disclosures to confirm accuracy. Bradley stated that, unlike other regulators, India adopted this approach with a "higher level of assurance on a limited set of metrics", including greenhouse gas emissions and job creation.