Strategic Focus: Understanding ESG And Sustainability Regulations In India
Priyanka Bawa
Kim Knickle
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Executive Summary
India's ability to effectively implement the UN’s Sustainable Development Goals (SDGs) will determine the success or failure of up to half of the UN’s global targets – far more than the impact of any other country. Through a sustainable development model, India has the potential to achieve economic growth without a parallel increase in energy use or carbon emissions. As the country addresses this transformation, its ESG and sustainability regulatory regime – defined by its Business Responsibility and Sustainability Report (BRSR) framework – becomes even more critical to ensuring that economic progress aligns with environmental and social goals. This report provides executives with an overview of key sustainability regulations that impact firms operating in India, and the actions they can take to navigate the landscape effectively.India is strengthening its ESG and sustainability regulatory regime
The country’s ESG landscape blends historical influences with modern corporate responsibility
BRSR is the cornerstone of India’s sustainability reporting landscape
A swathe of regulations works in tandem with BRSR to build a holistic ESG regulatory landscape
To align with evolving sustainability standards, firms should start preparing and investing now
Figure 2. India’s environmental commitments
Figure 3. Summary of the attributes and KPIs in the BRSR Core
Figure 4. Timeline and applicability of BRSR Core and Lite
Figure 5. Indian firms and their sustainability commitments and initiatives
About the Authors

Priyanka Bawa
Principal Analyst
Priyanka is a Principal Analyst at Verdantix, where she leads research to enable sustainability leaders and services firms to analyse shifting market dynamics and evaluate inn...

Kim Knickle
Research Director
Kim Knickle is a Research Director at Verdantix, bringing more than two decades of analyst experience to the evolving world of sustainability. Her current research spans ESG a...



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