Ross Ann Babu & Dr. Jyotirmoy Banerjee
LLM Student, Amity Law School, Amity University, Bengaluru; Assistant Professor, Amity Law School, Amity University, Bengaluru
Abstract
Dispite the rapid expansion of sustainability reporting frameworks worldwide, questions continue to arise regarding whether ESG disclosures genuinely drive sustainable corporate transformation or merely facilitate compliance-oriented reporting practices. In India, regulatory attention intensified following the Securities and Exchange Board of India’s (SEBI) mandate requiring the top 1,000 listed entities by market capitalisation to submit Business […]