Insight
Publication Alert- ‘Evolving regulatory contours of ESG: An inescapable engine to inclusive growth’ published on Bar and Bench
An article titled, ‘Evolving regulatory contours of ESG: An inescapable engine to inclusive growth,’ authored by Senior Partner Harish Kumar and Associate Deekhit Bhattacharya, published on Bar and Bench.
The article examines the evolution of India’s ESG regulatory framework, tracing its journey from voluntary guidelines to the Business Responsibility and Sustainability Reporting (BRSR) regime and BRSR Core. It analyses the legal and regulatory architecture governing ESG disclosures, the growing role of ESG ratings and assurance, and the potential liabilities arising from inaccurate or misleading sustainability reporting. The piece also offers practical recommendations to strengthen India’s ESG ecosystem, including enhanced assurance requirements, value chain disclosures, biodiversity reporting, and digital privacy compliance.
As ESG continues to shape corporate governance, investment decisions, and regulatory expectations, the article provides timely insights into the legal developments driving sustainable and inclusive growth in India.
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