How ESG Reporting is Evolving for Indian Businesses

Environmental, Social, and Governance (ESG) reporting in India is no longer a choice—it’s becoming a mandate, especially with SEBI introducing BRSR (Business Responsibility and Sustainability Reporting).

• 1. From Voluntary to Mandatory

  Top 1,000 listed companies must file BRSR, marking a shift from optional CSR reports to structured sustainability disclosures.

• 2. Rising Investor Expectations

  Investors now evaluate ESG performance to assess long-term risk and value. Transparency in carbon footprints, DEI, and ethics is key.

• 3. Sector-Specific Metrics

  ESG indicators are becoming more industry-specific, e.g., GHG emissions in manufacturing vs. DEI in IT services.

• 4. Integrated Reporting

  Companies are blending financial and ESG data into unified reports—bridging sustainability and shareholder value.

• 5. Digital and AI Tools

  Technology is automating ESG data capture, benchmarking, and reporting—making it scalable for even MSMEs.