00973nam a22001337a 4500 533750 533750 260616b ||||| |||| 00| 0 eng d Biswas, Abhijit 61255 Balancing ESG accountability and business flexibility: SEBI’s 2025 circular in perspective Economic & Political Weekly 61(22), May 30, 2026: p.24-27 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 Economic & Political Weekly AR 0 0 ddc 0 0 408929 IIPA IIPA 2026-06-16 61(22), May 30, 2026: p.24-27 AR139221 2026-06-16 AR