ESG reporting witnesses increase in global variance
India has been an early adopter of corporate ESG regulations - be it mandating listed companies to spend towards corporate social responsibility or disclosing ESG parameters through the 'business responsibility and sustainability reporting', or BRSR. Since FY23, the top 1,000 listed companies in India have been disclosing over 1,600 data points pertaining to different aspects of the ESG framework as part of the BRSR.
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