Samvardhana Motherson International Limited · NSE:MOTHERSON
Samvardhana Motherson International — ESG Presentation (July 2025)
22 slides from Samvardhana Motherson International's sustainability presentation, Jul 1, 2025
Slide 1: Evolving Global Regulatory Landscape on Sustainability Requirements
Evolving Global Regulatory Landscape on Sustainability Requirements July 01, 2025
Slide 2: Agenda
Agenda 1 Introduction: The Global Regulatory Shift 2 Deep Dive: Asia Pacific 3 Global Cross Impact: Europe and America 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: Asia Pacific
Deep Dive Asia Pacific 77
Slide 8: 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 9: 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 10: Recent updates in BRSR framework
Recent updates in BRSR framework Industry standards for BRSR core reporting ❑ Developed by Industries Standards Forum (ISF) comprising of prominent industry bodies like ASSOCHAM, CII, and FICCI. To be implemented from FY 2025. ❑ The new standards seek to ensure consistency in ESG reporting across di
Slide 11: 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 12: 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 13: Global cross impact: Europe and America
Global cross impact Europe and America 13 13
Slide 14: Corporate Sustainability Reporting Directive (CSRD)
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 15: 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 16: 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 17: Carbon Border Adjustment Mechanism
Carbon Border Adjustment Mechanism 17 17
Slide 18: UFLPA: 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 18 18 labor
Slide 19: 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 20: 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 21: Q and A
Slide 22: 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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