
Environmental, Social, and Governance (ESG) compliance has become a central framework influencing corporate behaviour and investment decisions in India. This paper examines the evolution of ESG from voluntary corporate responsibility initiatives to a structured regulatory regime, culminating in SEBI's mandatory Business Responsibility and Sustainability Reporting (BRSR) framework. It analyses the three pillars of ESG and their role in promoting transparency, accountability, and sustainable business practices. The study highlights the growing importance of ESG compliance driven by increased investor focus, regulatory oversight, and shifting consumer expectations. It further discusses key steps for effective ESG integration, including policy assessment, operational implementation, and continuous monitoring. The paper concludes that ESG compliance is now a critical determinant of corporate credibility, investor confidence, and long-term sustainability in the Indian corporate landscape.
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