Does your jurisdiction have any laws or regulations at the national or sub-national level that address environmental, social and governance (ESG) matters across corporate, environmental or administrative law?

India’s ESG framework is governed by a dispersed set of environmental, social and governance laws rather than a single statute. Environmental regulation is led by the Environment Protection Act, supported by pollution control laws, biodiversity statutes and mandatory environmental impact assessments. Market mechanisms like carbon and green credit schemes are emerging. Social aspects focus on labour welfare and CSR obligations, while governance is driven by the Companies Act and SEBI’s BRSR disclosures, alongside anti-corruption and transparency laws, strengthening accountability and sustainability practices.

The article was authored by Amit Kapur, Partner; Vishnu Sudarsan, Partner; Sugandha Somani Gopal, Partner; and Mehar Vasant, Senior Associate, and was published in Lexology.

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