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100 _aBiswas, Abhijit
_961255
245 _aBalancing ESG accountability and business flexibility: SEBI’s 2025 circular in perspective
260 _aEconomic & Political Weekly
300 _a61(22), May 30, 2026: p.24-27
520 _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
773 _aEconomic & Political Weekly
942 _cAR