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FROM DISCLOSURE TO ACCOUNTABILITY: ANALYSING THE LEGAL AND REGULATORY IMPLICATIONS OF SEBI'S MANDATORY ESG ASSURANCE FRAMEWORK FOR LISTED ENTITIES

開示から説明責任へ：上場企業に対するSEBIの強制的なESG保証枠組みの法的・規制的含意の分析 (AI 翻訳)

Priya Ray

Open MIND📚 査読済 / ジャーナル2026-06-28#開示インフラ対象セクター: cross_sector
DOI: 10.5281/zenodo.21004148
原典: https://ijrlm.com/journal/from-disclosure-to-accountability-analysing-the-legal-and-regulatory-implications-of-sebis-mandatory-esg-assurance-framework-for-listed-entities/

🤖 gxceed AI 要約

日本語

インド証券取引委員会（SEBI）は2021年にBRSR枠組みを導入し、2023年にはBRSR Coreにより第三者保証を義務化した。本論文は、この強制保証がESG報告の信頼性と説明責任に与える影響を分析する。

English

This paper analyzes India's mandatory ESG assurance framework introduced by SEBI in 2023, requiring third-party reasonable assurance on key ESG metrics. It assesses the legal and regulatory implications, moving ESG disclosure from voluntary reporting to verified accountability.

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

日本ではSSBJが保証基準を検討中であり、インドの事例は強制保証の実務課題を示唆する。上場企業の開示負荷と信頼性向上のバランスを考える上で参考になる。

In the global GX context

India's move to mandatory ESG assurance sets a precedent for global disclosure regimes like ISSB and CSRD. This paper offers insights into the operationalization of assurance requirements, relevant for regulators and firms navigating evolving standards.

👥 読者別の含意

🔬研究者:Examines the legal and regulatory implications of mandatory ESG assurance, contributing to scholarship on disclosure infrastructure.

🏢実務担当者:Provides insights for corporate sustainability teams on compliance with mandatory assurance requirements and third-party verification.

🏛政策担当者:Offers a case study for regulators considering mandatory assurance frameworks, highlighting trade-offs between rigor and feasibility.

📄 Abstract（原文）

In 2021, the Securities and Exchange Board of India introduced the Business Responsibility and Sustainability Reporting framework as a mandatory disclosure obligation for the top one thousand listed entities by market capitalisation. The BRSR framework, grounded in the nine principles of the National Guidelines on Responsible Business Conduct, represents India's most ambitious attempt to systematise environmental, social, and governance accountability within the securities regulatory architecture. In 2023, SEBI intensified this framework through the BRSR Core, a curated set of nine Key Performance Indicators required to be subject to mandatory third-party reasonable assurance, a step that moves the ESG disclosure regime from mere reporting to verified accountability.

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。