Regulating ESG Disclosures in India: Greenwashing and Legal Accountability
インドにおけるESG開示の規制：グリーンウォッシングと法的説明責任 (AI 翻訳)
Dr. Subholaxmi Mukherjee -
🤖 gxceed AI 要約
日本語
本論文は、インドのESG開示制度の進化を分析し、SEBIのBRSR枠組みの導入により任意から準義務化へ移行したことを指摘。グリーンウォッシングの台頭と法的リスクを議論し、証券法、消費者保護、競争法、環境規制、憲法原則の収斂と強制メカニズムの必要性を主張する。
English
This paper critically examines India's evolving ESG disclosure regime, highlighting the shift from voluntary to quasi-mandatory with the BRSR framework. It addresses the rising phenomenon of greenwashing and legal risks, arguing for a convergence of securities law, consumer protection, competition law, environmental regulation, and constitutional principles with robust enforcement.
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は日本のSSBJや有報におけるESG開示と比較可能な枠組みであり、日本企業が新興市場での開示規制を理解する上で示唆を与える。グリーンウォッシング対策の法制度整備は日本でも重要である。
In the global GX context
This paper provides valuable comparative evidence on mandatory ESG disclosure in an emerging economy, informing global debates on greenwashing and enforcement under frameworks like ISSB and CSRD.
👥 読者別の含意
🔬研究者:Researchers studying ESG regulation in emerging markets will find a detailed analysis of India's BRSR framework and its legal challenges.
🏢実務担当者:Corporate sustainability teams can learn about greenwashing risks and the need for robust disclosure practices under Indian law.
🏛政策担当者:Policymakers in countries developing ESG disclosure mandates can draw lessons from India's convergence of multiple legal domains.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) disclosures have emerged as a central instrument of corporate accountability in the era of sustainable finance. In India, ESG reporting has transitioned from a largely voluntary exercise to a quasi-mandatory regulatory obligation, particularly following the introduction of the Business Responsibility and Sustainability Report (BRSR) framework by the Securities and Exchange Board of India (SEBI). While enhanced disclosures aim to promote transparency and responsible corporate conduct, they have also given rise to the growing phenomenon of greenwashing—the practice of making misleading or unsubstantiated sustainability claims. This article critically examines India’s evolving ESG disclosure regime, the legal risks posed by greenwashing, and the emerging frameworks of regulatory and judicial accountability. It argues that effective ESG regulation requires a convergence of securities law, consumer protection, competition law, environmental regulation, and constitutional principles, supported by robust enforcement mechanisms and procedural safeguards.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.70528/ijlrp.v6.i12.1880first seen 2026-05-14 22:18:11
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