← 論文一覧に戻る

An Exploratory Study of Business Responsibility and Sustainability Report (BRSR) in India -A transition with inclusion for more sustainable future

インドにおけるビジネス責任とサステナビリティ報告書（BRSR）の探索的研究 - より持続可能な未来に向けた移行と包摂 (AI 翻訳)

Shaily A Patel, Dr. Amisha Ghelani

International Journal of Economic Practices and Theories📚 査読済 / ジャーナル2026-06-20#ESG
DOI: 10.52783/ijept.535
原典: https://doi.org/10.52783/ijept.535
📄 PDF

🤖 gxceed AI 要約

日本語

本概念的な論文は、インドにおけるSEBIのBRSR枠組みに基づく自主的ESG報告から強制報告への移行を検討する。企業のサステナビリティ報告の枠組みを提案し、グローバル基準との整合性を分析する。また、BRSR下でのESG実践の実施課題を特定し、規制上の画期的な重要性を強調する。

English

This conceptual paper examines India's transition from voluntary to mandatory ESG reporting under SEBI's BRSR framework. It proposes a framework for corporate sustainability reporting practices and analyzes alignment with global standards. The study identifies challenges in implementing prescribed ESG practices and highlights the significance of this regulatory milestone.

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、強制的なESG報告における重要な規制展開であり、SSBJやCSRDと比較される。この論文は、実施課題とグローバル基準との整合性に関する洞察を提供し、新興市場の開示慣行を理解する上で有用。

In the global GX context

India's BRSR framework is a significant regulatory development in mandatory ESG reporting, comparable to ISSB and CSRD. This paper provides insights into implementation challenges and alignment with global standards, useful for understanding emerging market disclosure practices.

👥 読者別の含意

🔬研究者:Provides a conceptual framework for analyzing mandatory ESG reporting in emerging markets, with implications for comparative disclosure research.

🏢実務担当者:Offers insights into compliance challenges and alignment with global standards for companies operating in India.

🏛政策担当者:Highlights regulatory design considerations for mandatory ESG reporting frameworks, relevant for jurisdictions developing similar rules.

📄 Abstract（原文）

Climate change and the consequent need for sustainable development have been the hotly debated issues worldwide for decades. In the wake of this, the concept of environmental, social, and governance (ESG) has gained a lot of prominence in the business environment amongst the business enterprises to incorporate and follow the principles of sustainable development. To strengthen corporate accountability and transparency and to align with global sustainability standards, SEBI mandated Business Responsibility and Sustainability Reporting (BRSR) for India's top 1000 listed companies from FY2022-23, replacing Business Responsibility Report (BRR). Companies are presenting more quantified, detailed information, making reports more trustworthy and relevant. Corporate governance in India has to go beyond compliance to achieve ethical and inclusive business growth. A business enterprise must fulfil its non-financial reporting. This includes informing its stakeholders, investors, and employees about how its operations affect ESG issues. This conceptual paper presents a framework for explaining Corporate Sustainability Reporting practices by companies. This paper aims to investigate how India is converting ESG to BRR and BRR to BRSR. The study will analyse the alignment of corporate disclosures with SEBI's BRSR framework and assess their effectiveness in fostering sustainability reporting. It will also evaluate the challenges companies face in implementing the prescribed ESG practices under BRSR. In India, the transition from voluntary disclosures to mandatory Environmental, Social, and Governance (ESG) reporting under the Securities and Exchange Board of India’s (SEBI) Business Responsibility and Sustainability Reporting (BRSR) framework marks a significant regulatory and institutional milestone.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

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。