The Interplay Between CSR and ESG Norms: What India Inc and Investors Need to Focus on

With sustainable and impact investing gaining traction, ESG is picking up pace as an important tool for investors to identify their investments. The Indian regulators, MCA and SEBI have in recent years increased focus on sustainable investment and reporting with the introduction of corporate social responsibility (CSR) norms under Companies Act, 2013 and the recent replacement of the BRR (Business Responsibility Report) with the Business Responsibility and Sustainability Report (BRSR) which imbibes the environment, social and governance (ESG) principles.

Investors (including private equity funds, venture funds, institutional investors) are moving towards sustainable investing models and are now likely to assess ESG and CSR compliances more closely while identifying their potential investments. In their article for CSR Journal, ELP’s Manendra Singh and Tanvi Goyal, analyze the CSR and ESG regimes in India and how corporations and investors would be impacted by these measures.

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