IJLTEMAS International Journal of Latest Technology in Engineering, Management & Applied Science (IJLTEMAS) IJLTEMAS 2278-2540 IJLTEMAS 185 10.51583/IJLTEMAS.2026.150700167 Education The Evolution of Environmental, Social and Governance (ESG) Disclosures in India: A Regulator Perspective Priyadarshini Amita Research Scholar, Department of Commerce, Madurai Kamaraj University, Madurai, India India S.C.B. Samuel Anbu Selvan Dr. Associate Professor and Research Supervisor, Department of Commerce, The American College (Autonomous), Madurai, India India 15 7 2184 2192 12 08 2026 17 08 2026 27 08 2026 ESG Investing ESG disclosures Responsible Investing Corporate Social Responsibility Abstract

In recent times, there has been a momentous increase in investor interest towards Environmental, Social and Governance (ESG) Investing globally. The COVID 19 pandemic made ESG investing more mainstream as it acted as a wakeup call to decision makers to follow a sustainable business models and to investors to prioritize a more approach sustainable approach towards investing. The rise in interest towards ESG investing has created a demand for ESG disclosures, rankings and ratings. At present, there is no universal standard governing ESG disclosures made by companies. This paper aims at analysing the evolution ESG Disclosures in India from the perspective of the Securities and Exchange Board of India (SEBI). The paper also compares ESG reporting under SEBI’s Business Responsibility and Sustainability Report (BRSR) with that of its predecessor, the Business Responsibility Report (BRR).

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