Insights · 11 articles

Senior-authored insights from a working practice.

EHS & Process Safety1,800 words

Safety governance at distributed-asset scale — what 18,000 retail outlets teach us about audit programme design

Distributed-asset safety governance is not a function of writing better SOPs. The IOCL engagement teaches a different lesson about what it takes to sustain inspection cadence and produce verifiable safety posture across a national geography.

SOX / ICFR & Financial Controls2,000 words

ICFR for the cross-border listed entity — where US-SOX and Canadian NI 52-109 actually diverge

MJDS issuers and dual-listed entities operate under both regimes. The structural similarities are widely understood; the substantive divergences are where implementation typically goes wrong.

ISO Management Systems1,500 words

ISO 14001:2026 — a transition map for organisations holding a valid :2015 certificate

Published April 2026, 36-month transition window. The substantive transition map across the clauses — where the existing :2015 EMS will transfer cleanly to :2026 and where substantive re-implementation work will be required.

EHS & Process Safety1,800 words

Multi-site EHS audit programmes — the four operating disciplines

Most multi-site EHS audit programmes produce reports. A smaller number produce improvement. The difference is rarely the methodology or auditor calibre — it's the four operating disciplines around the audits, not the audits themselves.

ISO Management Systems1,600 words

ISO 45001 transition lessons that transfer to ISO 14001:2026

The ISO 45001:2018 transition produced reusable lessons. Most transfer directly to the now-published ISO 14001:2026 transition. Some do not. The difference is worth knowing before committing to a transition plan.

EHS & Process Safety1,800 words

PESO licensing for fuel retail — what licensing actually requires

PESO licensing for fuel-retail operations looks procedural but contains substantive technical requirements across construction, operations, and renewal. The technical detail and the common compliance gaps from sustained engagement across the Indian fuel-retail majors.

Enterprise & Operational Risk1,700 words

Business continuity for digital-first organisations — ISO 22301 in e-commerce

ISO 22301 in digital-first organisations operates very differently from manufacturing BCM. The BIA, dependency mapping, and exercise programme need rethinking for this context. Operational evidence from the Flipkart Group engagement.

Enterprise & Operational Risk1,800 words

TPRM for regulated utilities — the supplier-attestation maturity ladder

Third-party risk management in regulated utilities operates against a tougher regulatory and operational reality than most TPRM literature assumes. The five-level supplier-attestation maturity ladder and how to move between levels.

Energy & Electrical Safety1,600 words

ISO 50001 industrial savings — where the standard actually drives reductions

ISO 50001 implementation produces energy savings in industrial portfolios — but the savings come from specific operational disciplines, not from certification. The substantive drivers and the implementation patterns that work.

SOX / ICFR & Financial Controls1,800 words

Internal audit charter design for mid-sized listed companies

Internal audit charters look like procedural documents and are often treated as such. The charter is actually the source document for internal audit independence, scope, authority, and resourcing — and most mid-sized listed company charters under-specify the substantive provisions that matter.

ESG & Sustainability1,700 words

ESG materiality assessment — getting past the questionnaire

ESG materiality assessment is the analytical foundation that determines which sustainability matters an organisation must address — and the depth of that determination varies wildly between substantive analysis and questionnaire-completion.

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