New ESG Reporting and Disclosure Requirements - Changing Landscape in India
Abstract
"We are in the beginning of a massive transition towards a sustainable economy and society. You can either be hit by the wave, ride the wave, or make the wave." Dr. Jason Jay Environmental, social and governance (ESG) is about pursuing ethical and responsible business practices with focus on social and environmental equity along with economic development. In India, when we talk about sustainability, there have been two watershed moments—Corporate Social Responsibility (CSR) mandatory reporting and spending and penalties were subsequently introduced in the year 2021, followed by mandatory reporting and disclosures under the Business Responsibility and Sustainability Report (BRSR).
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