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@article{189772,
        author = {Chirashree Chakraborty and Subhankar Chattopadhyay},
        title = {An Analysis of ESG Report on Graphite. Trends and Insights from Financial Years (FYs) 2021-22 to 2023-24.},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {8},
        pages = {496-504},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=189772},
        abstract = {Environmental, Social, and Governance (ESG) reporting has emerged as a critical framework for assessing corporate sustainability, ethical conduct, and long-term value creation beyond conventional financial performance. In India, the evolution of ESG disclosure—from the introduction of the Business Responsibility Report (BRR) by the Securities and Exchange Board of India (SEBI) in 2012 to the mandatory Business Responsibility and Sustainability Report (BRSR) in 2021 for the top 1,000 listed companies—has significantly enhanced corporate transparency and accountability. This study examines the ESG performance of Graphite India Limited (GIL), a leading manufacturer of graphite electrodes and carbon products. The research analyzes GIL’s ESG disclosures over three financial years to assess trends, identify emerging patterns, and evaluate improvements and challenges, with particular emphasis on environmental sustainability initiatives. The findings reveal a clear progression in GIL’s ESG performance, marked by strengthened environmental management systems, significant improvements in energy efficiency, increased adoption of renewable energy, structured climate risk assessments aligned with global frameworks, and enhanced water and waste management practices. The study also highlights the company’s commitment to employee welfare and ethical governance, reinforcing its alignment with responsible business conduct.},
        keywords = {ESG Reporting; Sustainability; Graphite India Limited; Environmental Management; Energy Efficiency; Corporate Governance},
        month = {January},
        }