A study of integration of ESG and CSR in Select Public Sector Insurance Companies
インドの公営保険会社におけるESGとCSRの統合に関する研究 (AI 翻訳)
Mr. Darshan Gaonkar, Dr. Rayalwar Arvind Prabhakar
🤖 gxceed AI 要約
日本語
本研究は、インドの公営保険会社（ニューインディアアシュアランス、インド一般保険公社）におけるESGとCSRの統合実践を調査。BRSRフレームワークの義務化に伴い、気候関連リスクへの対応や透明性向上が進む一方、知識不足や専門人材の不足などの課題が明らかになった。統合のための理論的枠組みを提案。
English
This study examines ESG and CSR integration in two Indian public insurers (New India Assurance and GIC). Under India's mandatory BRSR framework, companies show increased focus on climate risks and transparency, but face challenges like lack of expertise and fragmented data. A theoretical framework for ESG-CSR integration is proposed, offering insights for regulators and industry.
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
日本のGX文脈では直接的な関連は薄いが、インドのBRSRは日本のSSBJと類似した開示義務化の流れ。日本企業がインド市場で事業展開する際の参考になり得る。
In the global GX context
This paper contributes to global ESG disclosure literature by providing evidence from India's mandatory BRSR framework, which parallels ISSB standards. It highlights sector-specific challenges in insurance, relevant for regulators and firms adopting sustainability reporting globally.
👥 読者別の含意
🔬研究者:Provides a comparative case of ESG-CSR integration in Indian public insurers, useful for cross-country sustainability reporting research.
🏢実務担当者:Offers a framework for integrating ESG and CSR functions in insurance companies, with practical challenges identified.
🏛政策担当者:Highlights implementation issues in mandatory ESG reporting, relevant for regulators designing disclosure requirements in emerging markets.
📄 Abstract（原文）
The growing emphasis on global sustainability standards is prompting insurance companies to combine Environmental, Social, and Governance (ESG) goals with their Corporate Social Responsibility (CSR) initiatives. In India, the insurance companies have long term commitment towards social welfare in areas such as healthcare, education, increasing financial literacy, rural development and disaster management. One of the milestone of the Securities and Exchange Board on India is Business Responsibility and Sustainability Reporting (BRSR). SEBI has made mandatory for top 1000 listed companies to prepare BRSR, including their performance on Environment, Social and Governance (ESG). This reporting has made organisations more accountable, systematic and results oriented sustainability approaches. The present study explores the emerging practices with respect to reporting of ESG of two public insurers in India i.e. New India Assurance Co. (NIA) and the General Insurance Corporation of India (GIC). These two companies are being selected as there are preparing and integrating ESG in their reports as per CSR framework. The secondary data collected through the annual reports, BRSR, CSR reports, regulatory circulars from IRDAI, the study reveals various significant developments. These includes greater emphasis on climate associated risks, more transparency in reporting and awareness on providing more welfare facilities to the society. However, difficulties such as inadequate knowledge of ESG and unavailability of specialized professional with context to reporting of ESG, disjointed data management process, frequently changing disclosure standards still needs attention and nees to be addressed. The study proposes theoretical framework for incorporating ESG and CSR functions and identifies important factors affecting sustainability in public sector insurance companies. The study proposes insights for regulators and industry leaders seeking to enhance ESG integration and deliver long term sustainability outcome in insurance industry.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18639604first seen 2026-05-14 22:09:42
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