RESEARCH TOPIC: "ESG Obligations and Directors' Fiduciary Duties in India: From Voluntary Disclosure to Enforceable Liability"
インドにおけるESG義務と取締役の受託者責任：自主開示から強制可能な責任へ (AI 翻訳)
bhavya bajaj
🤖 gxceed AI 要約
日本語
本論文は、インドにおいてESG責任が法的拘束力を持つ義務に転換されたかどうかを批判的に分析する。2013年会社法の下での取締役の受託者責任とESG基準の関連を検討し、英・EUとの比較から説明責任システムの改善策を提示する。開示要件と実質的な業績説明責任の間に依然としてギャップがあると結論付け、立法上の明確化と執行メカニズムの強化を推奨する。
English
This paper critically analyzes whether ESG responsibilities have become legally binding obligations in India, examining the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013. Through a doctrinal analysis and comparison with the UK and EU, it identifies a gap between disclosure requirements and substantive performance accountability. Recommendations include legislative clarification, enhanced enforcement, and explicit integration of ESG into fiduciary duties to promote sustainable corporate governance.
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等の開示義務化が進む中、取締役の受託者責任にESGを明示的に組み込むインドの動向は参考になる。特に、開示と実質的な説明責任の乖離を指摘する点は、日本の制度設計にも示唆を与える。
In the global GX context
This paper contributes to the global debate on making ESG disclosure enforceable by comparing India's regulatory evolution with the UK and EU. It highlights the persistent gap between reporting requirements and substantive accountability, offering lessons for jurisdictions like the EU (CSRD) and US (SEC climate rule) that are strengthening ESG obligations.
👥 読者別の含意
🔬研究者:Useful for scholars of ESG and corporate governance law, particularly those interested in enforcement mechanisms.
🏢実務担当者:Compliance and legal teams in India should note the potential for enhanced director liability for ESG failures.
🏛政策担当者:Regulators considering mandatory ESG duties can draw from India's experience and comparative analysis.
📄 Abstract（原文）
Corporate governance in India is at a crossroads as environmental, social and governance (ESG) factors gain prominence in regulatory discourse and investor expectations. The present paper critically analyses whether ESG responsibilities have been converted into legally binding obligations in India that can hold the corporate directors accountable, apart from voluntary disclosure methods. This paper examines the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013, by adopting a doctrinal analysis of legislative provisions, regulatory regimes and judicial rulings. Comparative perspectives from the UK and the EU indicate possible ways to improve accountability systems. The results indicate that while India has made significant strides in institutionalising ESG reporting through the adoption of tools like the Business Responsibility and Sustainability Reporting (BRSR) framework, a substantial gap remains. disclosure requirements and substantive performance accountability. The paper concludes with recommendations for legislative clarification, enhanced enforcement mechanisms, and the explicit integration of ESG considerations into fiduciary duties to foster genuinely sustainable corporate governance.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2139/ssrn.6719099first seen 2026-07-09 04:44:50
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