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インドにおけるESG開示の進化：規制当局の視点

The Evolution of Environmental, Social and Governance (ESG) Disclosures in India: A Regulator Perspective (原題)

Amita Priyadarshini, S. C. B. S. A. Selvan

International Journal of Latest Technology in Engineering, Management & Applied Science📚 査読済 / ジャーナル2026-01-01#ESG経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.51583/ijltemas.2026.150700167
原典: https://doi.org/10.51583/ijltemas.2026.150700167

🤖 gxceed AI 要約

日本語

本論文は、インド証券取引委員会（SEBI）の視点から、インドにおけるESG開示の進化を分析する。特に、後継の「ビジネス責任・持続可能性報告書（BRSR）」と前身の「ビジネス責任報告書（BRR）」を比較し、規制の変化と企業への影響を考察する。投資家のESG関心の高まりが開示基準の進化を促した背景を論じる。

English

This paper analyzes the evolution of ESG disclosures in India from the perspective of the Securities and Exchange Board of India (SEBI). It compares the current Business Responsibility and Sustainability Report (BRSR) with its predecessor, the Business Responsibility Report (BRR), highlighting regulatory changes and implications for companies. The study contextualizes the shift within rising global investor interest in ESG.

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開示基準の適用が迫る中、新興市場の規制動向は参考になる。インドのBRSRは日本企業のサプライチェーン開示にも影響し得る。

In the global GX context

As global disclosure standards converge, India's BRSR offers a distinct regulatory approach. This paper provides insights for scholars comparing national implementations of ESG disclosure mandates.

👥 読者別の含意

🔬研究者:Provides a case study of ESG disclosure regulation evolution in an emerging market.

🏢実務担当者:Highlights regulatory trends that may affect supply chain reporting requirements for multinationals.

🏛政策担当者:Offers comparative insights for designing or refining ESG disclosure frameworks.

📄 Abstract（原文）

In recent times, there has been a momentous increase in investor interest towards Environmental, Social and Governance (ESG) Investing globally. The COVID 19 pandemic made ESG investing more mainstream as it acted as a wakeup call to decision makers to follow a sustainable business models and to investors to prioritize a more approach sustainable approach towards investing. The rise in interest towards ESG investing has created a demand for ESG disclosures, rankings and ratings. At present, there is no universal standard governing ESG disclosures made by companies. This paper aims at analysing the evolution ESG Disclosures in India from the perspective of the Securities and Exchange Board of India (SEBI). The paper also compares ESG reporting under SEBI’s Business Responsibility and Sustainability Report (BRSR) with that of its predecessor, the Business Responsibility Report (BRR).

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