ESG: Business Responsibility and Sustainability Reporting in India

Abstract

In the present era, major globally significant concerns are inclusive growth, adaptation to changes in climate and mitigation, and the shift to a sustainable economy. Environment, Social, and Governance (ESG) concerns, like changes in climate conditions and socioeconomic disparity, have become more prominent since the pandemic. Companies play major role in an economy. As it is essential to report on financial and operational performance of a company it is also now imperative to account and report for company’s performance in the terms of various aspects associated with sustainability. This study discusses about the ESG reporting framework in India. This paper also discusses in detail ESG-Business Responsibility and Sustainability Reporting framework in India.