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デジタルガバナンス時代におけるインドのESG執行と持続可能な企業変革に関する包括的研究

A Comprehensive Study on ESG Enforcement and Sustainable Corporate Transformation in India amidst the Era of Digital Governance (原題)

Ross Ann Babu & Dr. Jyotirmoy Banerjee

プレプリント2026-06-30#ESG経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.5281/zenodo.21734752
原典: https://doi.org/10.5281/zenodo.21734752

🤖 gxceed AI 要約

日本語

本研究は、インドのESG開示規制（SEBIのBRSR義務化）とデジタルガバナンス（AI、ブロックチェーン、RegTech）が、企業の持続可能な変革を促進するか、単なるコンプライアンスに留まるかを分析する。開示量は増加したが、品質や検証に一貫性がなく、グリーンウォッシングや技術格差が課題。実証データは限定的で、開示と実際の環境・社会パフォーマンスの関連性を検証する必要性を強調。

English

This study examines whether India's ESG enforcement architecture (SEBI's BRSR mandate) and digital governance mechanisms (AI, blockchain, RegTech) foster genuine corporate transformation or mere compliance. Despite increased disclosure volumes, inconsistencies in quality and verification persist, with greenwashing and technological disparities as key challenges. Limited empirical evidence underscores the need to link disclosures to actual environmental and social performance.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

インドのBRSR義務化は、日本のSSBJ開示や有報でのサステナビリティ情報開示と類似する動きであり、開示の質と実効性の課題は日本にも示唆を与える。デジタル技術を活用した執行メカニズムの分析は、日本の開示インフラ整備に参考となる。

In the global GX context

India's BRSR mandate parallels global ISSB and CSRD developments, offering insights into enforcement and digital governance in emerging markets. The study's focus on disclosure quality and greenwashing risks informs global debates on the effectiveness of ESG reporting frameworks.

👥 読者別の含意

🔬研究者:Provides a doctrinal analysis of India's ESG enforcement and digital governance, useful for comparative studies on disclosure effectiveness.

🏢実務担当者:Highlights gaps in BRSR compliance and assurance, guiding Indian companies in improving disclosure quality and leveraging digital tools.

🏛政策担当者:Offers evidence on the need for stronger verification standards and technological capacity building to enhance ESG enforcement.

📄 Abstract（原文）

Dispite the rapid expansion of sustainability reporting frameworks worldwide, questions continue to arise regarding whether ESG disclosures genuinely drive sustainable corporate transformation or merely facilitate compliance-oriented reporting practices. In India, regulatory attention intensified following the Securities and Exchange Board of India's (SEBI) mandate requiring the top 1,000 listed entities by market capitalisation to submit Business Responsibility and Sustainability Reports (BRSR) from FY 2022–23. Collectively, these companies account for over 90% of India's listed market capitalisation, making ESG disclosures a critical determinant of corporate accountability. Recent assessments indicate that while BRSR adoption has significantly increased reporting volumes, substantial inconsistencies remain in disclosure quality, verification standards, and measurable sustainability outcomes. Simultaneously, India's digital governance ecosystem—supported by Artificial Intelligence (AI), blockchain-based compliance systems, cloud reporting platforms, and RegTech solutions has expanded considerably, with the country's digital economy projected to contribute nearly 20% of GDP by 2030. Despite these advancements, concerns relating to greenwashing, fragmented ESG metrics, inadequate third-party assurance, and uneven technological capacities among corporations continue to challenge effective enforcement. Studies indicate that more than 70% of global investors now incorporate ESG considerations into investment decisions, yet empirical evidence linking ESG disclosures with actual environmental and social performance in India remains limited. Against this backdrop, the present study investigates whether India's evolving ESG enforcement architecture and digital governance mechanisms are capable of facilitating genuine corporate transformation rather than mere disclosure compliance. Through a doctrinal and analytical examination of SEBI regulations, BRSR and BRSR Core framewo...

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