BRSR
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ESG-Washing Under BRSR: How Effective Is India’s Mandatory Sustainability Reporting?
Abstract The article discusses the question of whether the mandatory Business Responsibility and Sustainability Reporting (BRSR) structure in India would effectively stop the process of ESG-washing or restructure it into a more coherent one. As Environmental, Social, and Governance (Hereinafter referred to as “ESG”) is becoming a defining factor in access to capital and corporate…
