Environmental, Social, and Governance (ESG) Reporting in Emerging Indian Markets: Challenges, Regulatory Frameworks, and Sustainable Corporate Growth

  • Unique Paper ID: 204008
  • Volume: 13
  • Issue: 1
  • PageNo: 808-815
  • Abstract:
  • In emerging economies, environmental, social, and governance (ESG) reporting has become an essential part of corporate transparency and sustainable business practices. Global investment patterns, growing legislative reforms, and stakeholder awareness have all hastened the adoption of ESG disclosure standards among Indian businesses. With a focus on listed firms and important industrial sectors, this study explores the importance, development, and difficulties of ESG reporting in developing Indian markets. The study investigates the effects of ESG reporting on long-term financial performance, risk management, investor trust, and corporate accountability. Additionally, it assesses how standardized sustainability disclosures are promoted by regulatory frameworks like the Securities and Exchange Board of India's Business Responsibility and Sustainability Reporting (BRSR) guidelines. Major obstacles to successful ESG adoption are identified by the study, including inconsistent reporting requirements, problems with data reliability, low awareness, and high compliance expenses for smaller businesses. The study also emphasizes the increasing significance of sustainable investment strategies and the incorporation of ESG criteria into strategic decision-making procedures. According to the findings, ESG practices in India may be greatly strengthened by better disclosure standards, stronger governance systems, and increased stakeholder participation. This will support sustainable economic growth and ethical business practices in emerging economies.

Copyright & License

Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{204008,
        author = {Devulapalli Bhanumathi and B Swapna Priya and Aditya Hemantrao Akolkar},
        title = {Environmental, Social, and Governance (ESG) Reporting in Emerging Indian Markets: Challenges, Regulatory Frameworks, and Sustainable Corporate Growth},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {13},
        number = {1},
        pages = {808-815},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=204008},
        abstract = {In emerging economies, environmental, social, and governance (ESG) reporting has become an essential part of corporate transparency and sustainable business practices. Global investment patterns, growing legislative reforms, and stakeholder awareness have all hastened the adoption of ESG disclosure standards among Indian businesses. With a focus on listed firms and important industrial sectors, this study explores the importance, development, and difficulties of ESG reporting in developing Indian markets. The study investigates the effects of ESG reporting on long-term financial performance, risk management, investor trust, and corporate accountability. Additionally, it assesses how standardized sustainability disclosures are promoted by regulatory frameworks like the Securities and Exchange Board of India's Business Responsibility and Sustainability Reporting (BRSR) guidelines.
Major obstacles to successful ESG adoption are identified by the study, including inconsistent reporting requirements, problems with data reliability, low awareness, and high compliance expenses for smaller businesses. The study also emphasizes the increasing significance of sustainable investment strategies and the incorporation of ESG criteria into strategic decision-making procedures. According to the findings, ESG practices in India may be greatly strengthened by better disclosure standards, stronger governance systems, and increased stakeholder participation. This will support sustainable economic growth and ethical business practices in emerging economies.},
        keywords = {ESG Reporting, Sustainable development, Corporate Governance, Reporting on Business Responsibility and Sustainability (BRSR), New Markets in India, Business Sustainability},
        month = {June},
        }

Cite This Article

Bhanumathi, D., & Priya, B. S., & Akolkar, A. H. (2026). Environmental, Social, and Governance (ESG) Reporting in Emerging Indian Markets: Challenges, Regulatory Frameworks, and Sustainable Corporate Growth. International Journal of Innovative Research in Technology (IJIRT), 13(1), 808–815.

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