ESG Compliance in India: New Reporting Mandates
Introduction It is now a mandate in India for listed companies to measure, manage, and report ESG compliance, which has evolved from being a voluntary practice of managing ESG to now having a legally obligatory structured system. In 2025, the Securities and Exchange Board of India (SEBI) elevated ESG mandates by introducing the BRSR Core under the SEBI BRSR 2025 framework. ESG compliance refers to the practice of companies disclosing how they impact the environment, society, and governance in a transparent and accountable way, going beyond just financial performance. With India’s stricter reporting norms, businesses are now required to share standardised and verifiable data on aspects like carbon emissions, workplace diversity, ethical practices, and boardroom accountability. This shift not only enhances data accuracy and builds investor trust but also aligns Indian companies with global sustainability standards, making them more competitive and attractive to international stake...