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ESG In India: “Legal Framework, Regulatory Challenges, And Global Convergence”




Soumya Prakash Hota, Birla Global University, Bhubaneswar

Pratyusha Purohit, Birla Global University. Bhubaneswar


ABSTRACT


This article explore the terrain of India’s ESG regulation and interrogates whether the prevailing legal system secures meaningful accountability and transparency from firms. It maintains that ESG reporting is no fleeting trend, but instead provides structured, evidence-based insights into corporate longevity that lie beyond conventional balance-sheet figures. By tracing the trajectory of domestic ESG rule-making, the study demonstrates how globally accepted frameworks—PRI, GRI, TCFD—have quietly and significantly influenced local practice, most visibly through the SEBI- enforced requirement of the Business Responsibility and Sustainability Report.



Indian Journal of Law and Legal Research

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Abbreviation: IJLLR

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ISSN: 2582-8878

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Website: www.ijllr.com

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Accessibility: Open Access

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License: Creative Commons 4.0

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Submit Manuscript: Click here

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Licensing: ​

 

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:

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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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