Description

This Handbook on Environment, Social, and Governance (ESG) covers the concepts, components, and the Indian regulatory perspective of ESG. It provides an outline of the SEBI Initiative on ESG Reporting, which includes the BRSR (Business Responsibility and Sustainability Reporting) and the BRSR Core Framework. It connects the principle of ESG with that of Sustainable Development Goals (SDGs) and the Circular economy. It further covers the financial aspect of ESG and also provides a clear understanding of the scope of Carbon Economy in India.