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A Critical Analysis Of Digital Asset Governance And Climate-Conscious Financial Regulation In India




Rahul K R, LLM, Amity Law School, Amity University, Bengaluru

Dr. Jyotirmoy Banerjee, Assistant Professor, Amity Law School, Amity University, Bengaluru


ABSTRACT


The rapid expansion of digital assets has significantly transformed global financial markets while simultaneously raising concerns regarding sustainability and climate governance. As of 2025, the global cryptocurrency market exceeds USD 3 trillion, with India ranking among the world's leading adopters and accounting for over 115 million cryptocurrency users. However, the environmental impact of blockchain-based systems remains substantial, with Bitcoin mining alone consuming approximately 150–170 terawatt-hours (TWh) of electricity annually and generating carbon emissions comparable to those of several developing economies. While jurisdictions such as the European Union have begun integrating sustainability considerations into digital asset regulation through frameworks such as the Markets in Crypto-Assets (MiCA) Regulation and ESG-oriented disclosures, India's regulatory approach has largely focused on taxation and financial compliance measures, including the 30% tax on Virtual Digital Assets, the 1% TDS regime, and anti-money laundering obligations. Despite these developments, the environmental implications of digital finance remain inadequately addressed within India's evolving legal framework. This study critically examines the intersection of digital asset governance, financial regulation, and climate-conscious policymaking in India. It investigates whether the existing regulatory architecture sufficiently balances technological innovation, economic growth, and environmental sustainability, while identifying significant gaps in climate-sensitive financial oversight. The study further explores emerging international regulatory trends, ESG obligations, and sustainable finance principles to assess their relevance for India's digital economy. Given India's commitment to achieving net-zero emissions by 2070 and its ambition to become a global digital finance hub, the research contributes to the ongoing discourse on developing an integrated, sustainable, and environmentally responsible framework for digital asset governance capable of aligning financial innovation with long-term climate objectives.


Keywords: Cryptocurrency, Sustainability, Governance, Blockchain, ESG



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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