Corporate Climate Disclosure in India: A Doctrinal Analysis of ESG Regulation, Corporate Accountability and Greenwashing
インドにおける企業気候開示：ESG規制、企業説明責任、グリーンウォッシングの教義的分析 (AI 翻訳)
Ankita Bhoir Chandane
🤖 gxceed AI 要約
日本語
本論文は、インドの企業気候開示（CCD）に関する法的・規制的枠組みを分析し、BRSRおよびBRSR Coreが企業説明責任とグリーンウォッシング防止に果たす役割を検討する。また、BRSRとIFRS S2などの国際基準との整合性を評価し、インドの進歩と残る課題を指摘する。
English
This paper analyzes India's legal and regulatory framework for corporate climate disclosure, focusing on the role of BRSR and BRSR Core in promoting accountability and curbing greenwashing. It assesses alignment with international standards like IFRS S2, highlighting progress and remaining challenges.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示基準の適用が進む中、インドのBRSR導入と保証要件の経験は、開示の質向上とグリーンウォッシュ対策の参考になる。特に、国際基準との整合性を図る際の課題は、日本のSSBJ適用にも示唆を与える。
In the global GX context
As global disclosure standards converge, India's BRSR framework offers insights into mandatory ESG reporting and assurance. The paper's analysis of alignment with IFRS S2 is relevant for jurisdictions implementing ISSB standards, highlighting practical challenges in emerging markets.
👥 読者別の含意
🔬研究者:インドの気候開示規制の詳細と国際基準との比較分析を提供。
🏢実務担当者:インド市場で事業展開する企業は、BRSR要件とグリーンウォッシュ対策の理解に有用。
🏛政策担当者:新興市場における開示規制の設計と国際調和の課題を示唆。
📄 Abstract（原文）
Abstract Sustainability, Environment, Governance and Social Responsibility, Climate Change and ESG Corporate Climate Disclosure: Doctrinal Study, Corporate Accountability, Greenwashing Climate change has become not only an environmental but also an economic, financial and governance issue. It has direct and indirect impact on corporate value and performance, and accordingly, investors and stakeholders are interested in receiving reliable information on climate-related risks, opportunities, and performance of companies. Corporate climate disclosure (CCD) is thus a critical tool for accountability. India has taken significant steps to regulate and standardize CCD in recent years, including mandatory Business Responsibility and Sustainability Reporting (BRSR) for major listed entities. The recent introduction of BRSR Core and assurance requirements indicates the regulator’s intent to improve ESG disclosure quality and curb greenwashing practices. At the same time, stakeholders are concerned about ESG-related reporting inconsistencies, disclosure quality, value-chain reporting, and accountability. This paper analyses India’s legal and regulatory framework on corporate climate disclosure, the role of BRSR/BRSR Core in promoting corporate accountability, the legal challenges of greenwashing, and BRSR’s alignment with international standards (such as IFRS S2). The paper argues that while India has made progress in terms of corporate climate accountability, more work is needed in several areas.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.22123541first seen 2026-08-29 04:45:42
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