This article analyses the evolving landscape of sustainability reporting in India, tracing the transformation of corporate transparency and responsible business practices. It emphasises the significant impact of the Business Responsibility and Sustainability Reporting (BRSR) framework in driving this shift, fostering a culture of accountability and sustainable value creation among Indian businesses. The article discusses the following key topics:
‣ Evolution of Sustainability Reporting in India
‣ Business Responsibility and Sustainability Report (BRSR)
‣ The Nine Principles of the National Guidelines on Responsible Business Conduct (NGRBC)
‣ ESG Audit
