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12 RGNUL Fin. & Mercantile L. Rev. 204 (2025)
Beyond BRSR: Charting India's Path to ESG Leadership

handle is hein.journals/rlfladme12 and id is 220 raw text is: BEYOND BRSR: CHARTING INDIA'S PATH TO ESG LEADERSHIP - Parth Birla and ChiragMotwani* ABSTRACT ESG Reporting in India: Balancing Profit, People, and Planet: Upon exploring the available literature on ESG reporting in India, we observe that the Saraf and Partners article titled as ESG Reporting in India: Balancing Profit, People, and Planet, gives a comprehensive and informative account of the development of Environmental, Social and Governance regulations and their implications. It successfully differentiates Environmental, Social and Governance from Corporate Social Responsibility, highlighting the increased regulatory focus on sustainability disclosures. While its work is mostly theoretical in nature, there is scant involvement of empirical analysis or sector-specific case studies. Taking that as a basis and using case studies of Indian firms that are actually practicing Environmental, Social and Governance frameworks adds strength to the literature. This contribution provides practical information on the challenges and consequences of such compliance, thus filling the gap between regulatory framework and corporate implementation. Value Chain Reporting in the BRSR: A Critique: The article titled Value Chain Reporting in the BRSR: A Critique from IndiaCorpLaw analyses the Securities and Exchange Board of India's modifications to the Business Responsibility and Sustainability Report, which now includes value chain disclosures. The modifications are intended to present a broader picture of a company's Environmental, Social and Governance performance by broadening the reporting requirements to upstream and downstream partners. This piece brings to light the difficulties for industries like FMCG, technology, chemicals, and industrial machinery, where value chain partners could be numerous. The actual implementation of these disclosures poses great difficulties, especially for corporates with lengthy and complicated supply chains. This * Parth Birla and Chirag Motwani are fourth-year students at Hidayatullah National Law University, Raipur. Views stated in this paper are personal.