Environmental, Social and Governance (ESG) Guidelines in India and Their Impact on Environmental Sustainability, Social Responsibility, and Corporate Governance: A Review

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

🔬研究者:This review provides a comprehensive overview of India's ESG regulatory landscape and identifies research gaps, useful for scholars interested in cross-country comparisons.

🏢実務担当者:Corporate sustainability teams in India (or those with Indian operations) can use this summary of BRSR requirements and challenges to refine their reporting.

🏛政策担当者:Indian policymakers or regulators in other countries can learn from the implementation challenges and policy recommendations to improve ESG frameworks.

Environmental, Social, and Governance (ESG) has become a globally recognized framework for evaluating corporate sustainability, ethical business practices, and long-term value creation. Increasing environmental challenges, social expectations, and governance reforms have prompted governments and organizations to integrate ESG principles into business strategies and regulatory policies. In India, ESG has evolved significantly through initiatives such as the Companies Act, 2013, National Guidelines on Responsible Business Conduct (NGRBC), and the Securities and Exchange Board of India (SEBI) Business Responsibility and Sustainability Report (BRSR). These initiatives aim to improve corporate transparency, environmental protection, stakeholder engagement, and responsible governance. This review examines the evolution of ESG guidelines in India and critically analyses their impact on environmental sustainability, social responsibility, and corporate governance. The study synthesizes recent literature published between 2020 and 2026, together with regulatory frameworks and industry practices, to identify the major achievements, implementation challenges, and future opportunities associated with ESG adoption. The review indicates that ESG implementation has strengthened environmental management, improved stakeholder confidence, enhanced governance practices, and promoted sustainable investment. However, challenges including inconsistent ESG ratings, greenwashing, limited disclosure standardization, and compliance costs continue to hinder effective implementation. The paper concludes by highlighting future research directions and policy recommendations for strengthening ESG practices in India. Keywords: ESG, Sustainability, BRSR, Corporate Governance, Environmental Sustainability, Social Responsibility, India.

• semanticscholar https://ijcope.org/wp-content/uploads/2026/06/Environmental-Social-and-Governance-ESG-Guidelines-in-India-and-Their-Impact-on-Environmental-Sustainability-Social-Responsibility-and-Corporate-Governance-A-Review.pdffirst seen 2026-07-05 05:36:35