Biswas, Abhijit <br/><br/>
Balancing ESG accountability and business flexibility: SEBI’s 2025 circular in perspective 

 - Economic & Political Weekly  
 - 61(22), May 30, 2026: p.24-27 
<br/><br/> 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 <br/><br/>https://www.epw.in/journal/2026/22/commentary/balancing-esg-accountability-and-business.html<br/>