Environmental, social, and governance disclosure is no longer optional for India's largest listed entities — and the scope is expanding. BRSR Core requirements and assurance standards are raising the bar for accuracy and comparability.
Investors increasingly conduct ESG due diligence alongside financial analysis. Companies with inconsistent or unsubstantiated sustainability claims face reputational and regulatory risk.
Boards should establish clear ESG governance structures, assign accountability, and ensure that disclosed metrics are auditable. Greenwashing — whether intentional or through poor data practices — carries real consequences.