Balancing ESG accountability and business flexibility: SEBI’s 2025 circular in perspective
By: Biswas, Abhijit
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Material type: 
BookPublisher: Economic & Political Weekly Description: 61(22), May 30, 2026: p.24-27.
In:
Economic & Political WeeklySummary: The Securities and Exchange Board of India has introduced a landmark update to India’s environmental, social, and governance reporting reform, offering listed entities the flexibility to undertake either a third-party assessment or assurance for Business Responsibility and Sustainability Reporting Core disclosures. It also introduces voluntary green credit disclosures and defers the ESG obligations for value chain partners. – Reproduced
https://www.epw.in/journal/2026/22/commentary/balancing-esg-accountability-and-business.html
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
Articles
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Indian Institute of Public Administration | 61(22), May 30, 2026: p.24-27 | Available | AR139221 |
The Securities and Exchange Board of India has introduced a landmark update to India’s environmental, social, and governance reporting reform, offering listed entities the flexibility to undertake either a third-party assessment or assurance for Business Responsibility and Sustainability Reporting Core disclosures. It also introduces voluntary green credit disclosures and defers the ESG obligations for value chain partners. – Reproduced
https://www.epw.in/journal/2026/22/commentary/balancing-esg-accountability-and-business.html
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