Corporate Greenwashing and ESG Claims in India: A Legal Analysis of Misleading Sustainability Disclosures
インドにおける企業のグリーンウォッシュとESG主張：誤解を招くサステナビリティ開示の法的分析 (AI 翻訳)
Albert Issac
🤖 gxceed AI 要約
日本語
本論文は、インドにおけるESG報告の急増に伴うグリーンウォッシュ問題を法的に分析する。BRSRやCCPAのガイドラインなど現行の枠組みの不備を指摘し、強制的で検証可能な基準と執行体制の必要性を主張する。投資家の信頼回復には、開示ベースから執行可能なモデルへの転換が不可欠と結論づける。
English
This paper provides a legal analysis of greenwashing in India's ESG reporting landscape. It identifies critical flaws in current frameworks like BRSR and CCPA guidelines, including the lack of a statutory definition of greenwashing. The paper advocates for a shift from voluntary disclosure to mandatory, enforceable standards with third-party verification and consistent penalties to restore investor confidence.
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
日本でもSSBJや有報でのESG開示義務化が進む中、グリーンウォッシュ規制のあり方は共通課題。インドの事例は、日本が執行体制を設計する上での比較参考となる。
In the global GX context
As global regulators (SEC, CSRD) tighten anti-greenwashing rules, India's experience offers a case study in the challenges of transitioning from voluntary to mandatory ESG enforcement. The paper's call for third-party verification resonates with ISSB and TCFD assurance discussions.
👥 読者別の含意
🔬研究者:Highlights legal gaps in ESG disclosure enforcement and proposes a regulatory pathway for greenwashing deterrence.
🏢実務担当者:India-specific compliance implications for companies reporting under BRSR or facing CCPA scrutiny.
🏛政策担当者:Provides a blueprint for designing enforceable anti-greenwashing legislation, relevant for emerging economies.
📄 Abstract（原文）
Since Environmental, Social and Governance (ESG) reporting has become the new reality in corporate governance in India, such a major trend as greenwashing, the act of initiating false, exaggerated or unsubstantiated environmental and social reporting, has become a critical legal and regulatory challenge. The recent explosion of ESG reporting, facilitated by the requirements of the Business Responsibility and Sustainability Reporting (BRSR) framework of the Securities and Exchange Board of India and the previously negotiable Guidelines for Prevention and Regulation of Greenwashing (2024) of the Central Consumer Protection Authority, is a major move towards obligatory corporate responsibility, rather than a voluntary one, which is why, with the prospects of successful corporate misrepresentation reduction in mind, both current legal frameworks and the application of new legal frameworks to address the problem are vulnerable to legal scrutiny due to a set of unaddressed fundamental flaws: the lack of statutory definition of greenwashing within the Companies Act This paper argues that India has to shift toward the disclosure-based governance model to a mandatory, enforceable standard with third-party verification, consistent punishment and specialized enforcement instruments to make sure that, the pledges made by corporate sustainability actions can be converted to real and verifiable action and rebuild investor confidence in Indian capital markets.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18991158first seen 2026-05-14 22:19:07
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