New Developments in Environmental, Social, and Governance (ESG): A Corporate Disclosure About India's Top ESG Scorer

Abstract

Nowadays, companies across all assiduity around the world face the challenges of extraordinary dislocation due to climate changes and other social dislocation. It is the responsibility of standard setters and controllers of the fiscal sector to constantly encourage industries to follow and respond rather of ignoring the dislocation. The present study is an independent and methodical analysis of reporting and evaluation of ESG factors and exposure performance of selected Indian companies. This study investigates how top ESG scorer declared Environmental, Social and Governance factors and BRR in their sustainability report. Environmental, Social and Governance disclosure is one of the main arising corporate disclosures aspects. The other ideal of the study is to produce a mindfulness so that appreciation for ESG becomes communicable and becomes hardwired in the organizational foundation. It will further enable gap analysis and drive companies to achieve leadership status within their assiduity and achieve better performance. The corporate sector and the investment community are crucial players towards achieving sustainable development. It ‘ll also give investors a ready-made tool to measured standard of companies. For the compliance of the objective each ESG factors divided into components and analyzed. The study concluded that the Companies having high scored on policy disclosures followed by governance factor, compared to environment and social factors.