INTRODUCTION TO ESG REPORTING IN INDIA - PART II

Environmental, Social, and Governance (ESG) reporting has gained significant importance in the Indian context, with the introduction of the Business Responsibility and Sustainability Reporting (BRSR) framework.

- CA Gaurav Kenkre

CA Gaurav Kenkre is a CA in practice for the last 11 years. He is a regular speaker at various professional organizations, trade bodies, MNCs and Government bodies. He also writes regularly in local as well as national publications. Besides this he holds various positions in bodies such as ICAI, GCCI, College bodies, Rotary etc.

Environmental, Social, and Governance (ESG) reporting has gained significant importance in the Indian context, with the introduction of the Business Responsibility and Sustainability Reporting (BRSR) framework. This framework is currently mandated for the top 1000 listed companies in India by the Securities and Exchange Board of India (SEBI), but it will play a crucial role in enhancing transparency and accountability in non-financial reporting not only in the above 1000 listed companies but also amongst the step-down suppliers and customers of these entities.

We will explore the key aspects of ESG reporting in India, including the BRSR framework, regulatory updates, and the evolving trends in ESG reporting. By understanding these aspects, companies in India can better navigate the challenges and opportunities associated with ESG reporting and position themselves as responsible corporate citizens in the global marketplace.