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Sustainable Finance, Green Accounting, and ESG Reporting, Integrated Reporting and Corporate Governance in Emerging India

持続可能な金融、グリーン会計、ESG報告、統合報告、そして新興インドにおけるコーポレートガバナンス (AI 翻訳)

Dr. Vaibhav Sharma Ms. Anuradha Singh

Economic Sciences.📚 査読済 / ジャーナル2026-06-13#ESG対象セクター: cross_sector
DOI: 10.69889/kmebxq47
原典: https://doi.org/10.69889/kmebxq47

🤖 gxceed AI 要約

日本語

本論文はインドにおけるサステナブルファイナンスの進展を、グリーン会計、ESG報告、統合報告の観点から調査する。特にSEBIが導入したBRSR枠組みと、上場企業のESG開示における役割に焦点を当てている。規制圧力と投資家意識の高まりがESG導入を促進しているが、グリーン会計の統合や環境コスト測定の標準化には課題が残る。

English

This paper explores sustainable finance development in India, focusing on green accounting, ESG reporting, and integrated reporting within corporate governance. It highlights the SEBI-mandated BRSR framework that formalizes ESG disclosures for listed companies. Findings show regulatory pressure and investor awareness drive real ESG adoption, yet challenges persist in integrating green accounting and standardizing environmental cost measurement.

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枠組みは、SSBJや有報への統合を進める日本にとっても参考になる。新興国における規制主導のESG開示の具体例として、日本の政策担当者はその効果と課題を注視すべきである。

In the global GX context

This paper provides a case study of mandatory ESG disclosure in an emerging economy (India) via the BRSR framework. For global audiences, it illustrates how regulatory push and investor pressure drive adoption, while highlighting the need for standardized sustainability accounting—relevant to ISSB and SEC rulemaking.

👥 読者別の含意

🔬研究者:Review of India's BRSR policy framework, useful for comparative disclosure governance studies.

🏢実務担当者:Insights into India's mandatory ESG reporting requirements for companies operating there.

🏛政策担当者:Lessons from India's regulatory approach to mandatory ESG disclosures for emerging-market regulators.

📄 Abstract（原文）

This paper explores the development of sustainable finance in India, with a focus on green accounting, ESG reporting, and integrated reporting within the broader framework of corporate governance. To explore these themes, we used secondary sources such as regulatory policies, reporting frameworks, and academic literature. Particular attention is given to the Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI and its role in formalizing ESG disclosures among listed companies. (Singh & Sharma, 2024, p. 7) What we found is that regulatory pressure and rising investor awareness have pushed Indian firms toward greater ESG adoption — a shift that appears real and not just on paper. However, challenges remain in effectively integrating green accounting into traditional financial systems, establishing consistent methods for measuring environmental costs, and ensuring active involvement of corporate boards in sustainability matters (Sharma & Kumar, 2023). This study is limited to policy analysis and does not use firm-level data. Even so, it shows how the regulatory environment is changing in emerging economies like India. More than anything, it shows that better institutional structures and standardized sustainability accounting are needed to improve governance outcomes.

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