ENVIRONMENTAL SOCIAL AND GOVERNANCE REPORTING IN INDIAN: AN OVERVIEW

Abstract

The Environmental, Social and Governance (ESG) Reporting Guidelines are institutional rules that can improve the credibility of public information on ESG related to companies. Reporting is often voluntary, and global ESG report guidelines generally depend on process-oriented third-party verification. The purpose of this study is to study and analyse the environmental, social and governance (ESG) reporting framework in India and understanding its role, benefits and challenges. The study design will be a descriptive based on analysis of secondary data. It aims to analyse existing documents, reports and publications related to ESG reporting in different country. Our study suggest that companies need to follow ESG reporting for sustainable development and government should work on reducing regularity uncertainty.