Versuchen GOLD - Frei
ESG GUIDELINES AND WAY FORWARD FOR INDIAN CORPORATES
UNIQUE TIMES
|June - July 2025
Environmental, Social, and Governance (ESG) criteria serve as a framework for assessing a company's sustainability and ethical practices across three essential dimensions: environmental stewardship, social responsibility, and governance integrity.
As global environmental and social challenges intensify, investors and stakeholders increasingly demand that businesses adopt responsible practices, making the effective integration of ESG principles vital for enduring success. Indian businesses are becoming acutely aware of the reputational risks associated with insufficient ESG performance. In response to evaluations by international rating agencies regarding these risks, Indian firms are motivated to enhance their sustainability efforts, progressing beyond simple compliance to align themselves with global sustainability objectives.
Sustainability Reporting in India: A Chronology of Regulations
2009: The Ministry of Corporate Affairs (MCA) introduces the “Voluntary Guidelines on Corporate Social Responsibility.”
2011: The MCA releases the “National Voluntary Guidelines (NVGs) on Social, Environmental and Economic Responsibilities of Business 2011,” establishing a reporting framework.
2012: The Securities and Exchange Board of India (SEBI) mandates that the top 100 listed companies by market capitalization submit a Business Responsibility Report (BRR).
2016: The BRR filing requirement is extended to cover the top 500 listed companies.
2017: A SEBI circular recommends voluntary adoption of integrated reporting by the top 500 companies beginning FY2018.
March 2019: The updated NVGs are issued as the “National Guidelines for Responsible Business Conduct.”
December 2019: SEBI expands BRR requirements to the top 1000 listed companies starting in 2020.
2021: The Business Responsibility and Sustainability Reporting (BRSR) framework is introduced for the top 1000 companies, transitioning from voluntary to mandatory status in FY2023.
2023: SEBI unveils BRSR Core, which will apply to the top 150 listed companies from FY2024 onwards.
SEBI’s 2023 ESG Reporting Guidelines: The BRSR Format
Diese Geschichte stammt aus der June - July 2025-Ausgabe von UNIQUE TIMES.
Abonnieren Sie Magzter GOLD, um auf Tausende kuratierter Premium-Geschichten und über 9.000 Zeitschriften und Zeitungen zuzugreifen.
Sie sind bereits Abonnent? Anmelden
WEITERE GESCHICHTEN VON UNIQUE TIMES
UNIQUE TIMES
YOUR DEGREE IS A FOUNDATION, NOT A DESTINATION
Union Budget 2026-27 Charts India's Journey to Becoming the Skilling Capital of the World
5 mins
February - March 2026
UNIQUE TIMES
FROM FIRE TO FOUNDATION
Survival mode trains the nervous system to prioritise immediacy over meaning. Decisions are made to reduce discomfort rather than to build coherence.
4 mins
February - March 2026
UNIQUE TIMES
Stuttgart: Epitome Of German Excellence
From fast cars, to museums and markets, Stuttgart offers it all, and brand shopping at huge discounts
4 mins
February - March 2026
UNIQUE TIMES
Tax Sovereignty In A Globalized Economy - Its Assertion From An Indian Context
A Pivotal Shift in India's Tax Jurisprudence
6 mins
February - March 2026
UNIQUE TIMES
Union Budget 2026: What's Changing for NRIs?
The Union Budget 2026-27, presented by Finance Minister Nirmala Sitharaman on February 1, 2026, continues the government's focus on growth, simplification of tax compliance, and facilitation of investment. While the budget did not introduce sweeping new tax rate cuts, it incorporates important changes that could affect Non-Resident Indians (NRIs) - particularly in investment flexibility and compliance norms.
4 mins
February - March 2026
UNIQUE TIMES
Women Heirs in Family Businesses: Capability vs Convention
Mr Gupta sat quietly at the dining table long after dinner. The house was calm, but his thoughts were unsettled. The family business - now in its third generation - was under pressure. Markets were changing, competition was increasing, and the next leadership decision would shape the company's future. Succession was no longer a discussion for later; it had become urgent.
4 mins
February - March 2026
UNIQUE TIMES
From Your Chatbot To The Power Plant: India's Blueprint For AI Sovereignty
Beneath every smart application is an AI Model. This is the core intel ligence, the trained algorithm that has learned from mountains of data to recognise patterns, generate text, or make predictions.
5 mins
February - March 2026
UNIQUE TIMES
Essential Tips For a Clutter-free Work Station
Do you know that a well-maintained workstation goes a long way in contributing to your daily energy levels and positivity? Imagine this scenario. You walk into you office in the morning and as you settle down in your cubicle, would you be inspired if you see scattered stationery items, piles of ledgers and sheaves of paper, coffee stained surface, and layers of dust and grime on the table? The very sight of such a disheveled work station can affect the enthusiasm, as such places that breed negative energy, as experts say. So here are some practical tips to keep your office space neat, organized, and bright to invite a pat on the back from your superior.
2 mins
February - March 2026
UNIQUE TIMES
NATURAL DOESN'T ALWAYS MEAN SAFE: THE TRUTH ABOUT DIY FRUIT & VEGGIE SKINCARE
In the beauty world, the word natural carries an almost magical appeal. If it comes from a fruit, leaf, or vegetable, many assume it must be gentle and harmless. But nature is powerful — and powerful ingredients, when misused, can irritate, damage, and sensitise your skin. While fruits and vegetables are rich in nutrients when eaten, applying them directly to your face without understanding their effects can backfire.
2 mins
February - March 2026
UNIQUE TIMES
SME IPOs in India: Advantages, Challenges and the Road Ahead
An SME IPO allows a company to raise funds by offering its shares to the public and listing on designated SME platforms of stock exchanges. This transition from a privately held entity to a publicly traded company not only provides capital for expansion but also brings enhanced visibility, credibility, and long-term strategic flexibility.
4 mins
February - March 2026
Listen
Translate
Change font size