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Samvardhana Motherson International — Motherson Supplier Webinar June 2025
21 slides from Samvardhana Motherson International's conference presentation, Jun 30, 2025
Slide 1: Evolving Global Regulatory Landscape on Sustainability Requirements
Evolving Global Regulatory Landscape on Sustainability Requirements June 30, 2025
Slide 2: Agenda
Agenda 1 Introduction: The Global Regulatory Shift 2 Deep Dive: America and Asia Pacific 3 Global Cross Impact: Europe 4 Q and A 22
Slide 3: Introduction: The Global Regulatory Shift
Introduction The Global Regulatory Shift 33
Slide 4: Need for sustainability regulations in today's world
Need for sustainability regulations in today’s world Address global Lorem Ipsum Lorem Ipsum Promote resource Lorem ipsum dolor sit amet, nibh Lorem ipsum dolor sit amet, nibh environmental concerns est. A magna maecenas, quam est. A efficiency magna maecenas, quam magna nec quis, lorem nunc. magna n
Slide 5: Why regulations are no longer voluntary?
Why regulations are no longer voluntary? GLOBAL GREENWASHING NEED FOR COMMITMENTS CONCERNS STANDARDISATION INVESTOR INCREASED CLIMATE PROTECTION AND SOCIAL RISK 55
Slide 6: Regulations and guidelines worldwide
Regulations and guidelines worldwide European Union Netherlands ● Conflict Minerals Regulation (2021) Child Labor Law ● Corporate Sustainability Reporting Directive (CSRD, 2023) Canada Responsible and Sustainable ● European deforestation regulation EUDR (2023) Fighting Against Forced Labor Internati
Slide 7: Deep Dive: America and Asia Pacific
Deep Dive America and Asia Pacific 77
Slide 8: Uyghur Forced Labor Prevention Act: effective from June 2022
• Effective from June 2022 • Prevents the entry of all goods produced in China’s Xinjiang Uyghur Autonomous Region (XUAR) • It establishes a rebuttable presumption that all goods made in whole or in part in Xinjiang are the product of forced 88 labor
Slide 9: UFLPA - Requirements, Penalties and Action Plan
UFLPA- Requirements, Penalties and Action Plan Requirements and penalties: Action plan by companies: ❑ Importers are required to provide clear and ❑ Supply Chain Mapping to identify all convincing evidences of goods produced by downstream suppliers including raw materials entities not linked with fo
Slide 10: Value Chain Mapping
Value Chain Mapping Why It Matters: ❑ Enhanced Transparency: Uncovers end-to-end processes, enabling better risk management and informed decision-making. ❑ Regulatory Compliance: Supports due diligence requirements (e.g., CSRD, EU Supply Chain Act, UFLPA) by mapping supplier and product footprints.
Slide 11: Business Responsibility and Sustainability Report (BRSR)
Business Responsibility and Sustainability Report (BRSR) • BRSR was adopted in 2021 by the Securities and Exchange Board of India (SEBI) making it mandatory for the top 1000 listed companies (by market capitalisation) to report their sustainability practices from 2022-23 onwards. • BRSR has evolved
Slide 12: Nine Principles of BRSR
Nine Principles of BRSR Ethics & Governance Environment responsibility Businesses should conduct and govern themselves with integrity, and in a Businesses should respect and make efforts to protect and restore the manner that is ethical, transparent, and accountable environment Product Responsibilit
Slide 13: China Corporate Sustainability Disclosures Standards (CSDS)
China Corporate Sustainability Disclosures Standards (CSDS) Mandated by China’s three stock exchanges ❑ In April 2024, China’s three stock exchanges issued ESG reporting guidelines, mandating companies of the SSE 180 Index, STAR 50 Index, SZSE 100 Index, and ChiNext Index, and companies listed domes
Slide 14: Japan Sustainability Disclosure Standards
Japan Sustainability Disclosure Standards ❑ In March 2025, the Sustainability Standards Board of Japan (SSBJ) announced the release of Japan’s first sustainability disclosure standards, known as the “SSBJ Standards” ❑ It is voluntary for all companies for FY 2026 ❑ It will be mandatory for companies
Slide 15: Global cross impact: European Regulations
Global cross impact European Regulations 15 15
Slide 16: Corporate Sustainability Reporting Directive
Corporate Sustainability Reporting Directive EU regulation that sets new, comprehensive standards for sustainability reporting by companies. 2021 Enacted Assurance through Auditing Reporting Standards ESRS Application 1st Phase Recent Changes reporting in 2025 Double Materiality 2024 Companies alrea
Slide 17: Corporate Sustainability Due Diligence Directive
Corporate Sustainability Due Diligence Directive Requires large companies operating in the EU to account for adverse human rights and environmental impacts across their operations and value chains 2024 Enacted Identify & Prevent & Monitor & Report & Grievance Assess Risks Mitigate Track Communicate
Slide 18: European Union Deforestation Regulation
European Scope Penalties Union Deforestation • Fines: Up to 4% of annual revenue Regulation based on environmental impact • Seizure of Goods: Non-compliant Cottle Cocoa Coffee Soy products may be forcibly taken • Suspension: Trading licenses can be revoked • Public Disclosure: Risk of significant re
Slide 19: Carbon Border Adjustment Mechanism
Carbon Border Adjustment Mechanism 19 19
Slide 20: Q and A
Slide 21: Thank you.
Thank you. © Motherson Group All rights reserved by Motherson and/or its affiliated companies. Any commercial use hereof, especially any transfer and/or copying hereof, is prohibited without the prior written consent of Motherson and/or its affiliated companies. In case of transfer of information co
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