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In California, for example, legislation passed in late 2023 requires Scope 3 emissions disclosures, while the European Union’s Corporate Sustainability Reporting Directive —which mandates disclosures on a range of sustainability issues—was adopted earlier in the year.
As of late 2023, IDC found that a minority of organizations across the EU were actively preparing to meet NIS 2 requirements ( Countdown to NIS 2: What’s the State of Play in Europe? IDC, December 2023). Many companies, however, appear not yet fully prepared.
Indian companies will have to invest in comprehensive data mapping, consent management systems, and privacy-by-design approaches, and totally comply with DPDP Act, 2023 and its rules to avoid exposure to exemplary fines of Rs 250 crores per contravention, stipulated under this data protection law.
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