00913nam a22001097a 4500008004100000100002000041245009700061260003300158300003400191520054500225773003300770260616b           ||||| |||| 00| 0 eng d  aBiswas, Abhijit  aBalancing ESG accountability and business flexibility: SEBI’s 2025 circular in perspective  aEconomic & Political Weekly   a61(22), May 30, 2026: p.24-27  aThe 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
  aEconomic & Political Weekly