Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 28 MARCH 2025

ESG Reporting: An Agent Of Change Or Box-Ticking?

King, Stubb & Kasiva
King, Stubb & Kasiva
Contributor
King, Stubb & Kasiva

King, Stubb & Kasiva

King Stubb & Kasiva is few of the top corporate law firms in India with offices in Bengaluru,...

View firm profile
Explore more from King, Stubb & Kasiva

ESG disclosure frameworks convergence is a business accountability tipping point. As the International Sustainability Standards Board (ISSB) leads global convergence, the ultimate question persists: Will this rush toward global convergence increase sustainability practice or miss important regional and sectoral concerns?

IndiaEnvironment
Pooja Chatterjee
Pooja Chatterjee
Author LinkedIn connections

ESG disclosure frameworks convergence is a business accountability tipping point. As the International Sustainability Standards Board (ISSB) leads global convergence, the ultimate question persists: Will this rush toward global convergence increase sustainability practice or miss important regional and sectoral concerns?

ESG Transformation:

  • Evolution of Reporting Drivers: ESG reporting has its roots in global climate agreements, evolving from the Kyoto Protocol's focus on emissions to the Paris Agreement's broader climate commitments. Initiatives such as the UN Global Compact and COP15 on biodiversity have further shaped corporate disclosure norms, linking transparency with climate resilience, environmental responsibility, and sustainable resource management.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

https://ksandk.com/

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

An Overview Of Extended Producer Responsibility For Plastic Waste Management

India generates an estimated 25,000 to 30,000 tonnes of plastic waste every day, of which a substantial share, approximately 10,556 tonnes daily, remains uncollected and enters landfills or the open environment. To address this, the Ministry of Environment, Forest and Climate Change (“MoEFCC”) has notified a national Extended Producer Responsibility (“EPR”) framework for plastic packaging under the Plastic Waste Management Rules, 2016, as amended from time to time.
IndiaEnvironment
S.S. Rana & Co.
S.S. Rana & Co.
Article

Greenwashing In India: Laws, Regulations And Compliance Risks For Businesses

Environmental, Social and Governance (“ESG”) considerations have increasingly become an important component of corporate decision-making, investor assessments and brand positioning in India. As businesses seek to demonstrate their environmental credentials, terms such as “green”, “eco-friendly”, “sustainable”, “carbon neutral” and “environmentally friendly” are increasingly used in advertising, product packaging, corporate communications and sustainability disclosures.
IndiaEnvironment
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Supreme Court Stays Bombay High Court Order Releasing Thane Land From “Private Forest” Acquisition: Implications For Forest Land Classification, TDR And Development Rights

In a significant interim order impacting forest land disputes, urban development, and Transferable Development Rights (TDR) in Maharashtra, the Supreme Court has stayed the operation of the Bombay High Court’s judgment directing the release of approximately 193 acres of land at Manpada, Thane from acquisition under the Maharashtra Private Forests (Acquisition) Act, 1975.
IndiaEnvironment
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Emissions Trading And Carbon Credits In India: A Legal Perspective

India has pledged to reduce its GDP emissions intensity by 45% by 2030 and reach net-zero by 2070. The Carbon Credit Trading Scheme, 2023 establishes a baseline-and-credit system requiring energy-intensive industries to meet greenhouse gas emission intensity targets or purchase carbon credit certificates. This framework shifts India's regulatory focus from energy efficiency to carbon intensity, creating both mandatory compliance obligations and voluntary offset opportunities.
IndiaEnvironment
Argus Partners
Argus Partners
Article

DPDP Data Breach Notification In India: Timelines, Requirements And Key Compliance Considerations

A personal data breach can create immediate legal, operational, and reputational consequences for an organisation. Under India’s Digital Personal Data Protection Act, 2023 (DPDP Act) and the Digital Personal Data Protection Rules, 2025 (DPDP Rules), specific obligations have been prescribed for Data Fiduciaries following a personal data breach. While organisations may already have broader data protection and cybersecurity measures in place, breach notification requires a distinct and time-sensitive response. The DPDP framework requires communication both to affected Data Principals and to the Data Protection Board of India.
IndiaPrivacy
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Cross-Border Data Transfers Under India’s DPDP Act: Rules, Restrictions And Compliance Roadmap For 2027

India’s Digital Personal Data Protection Act, 2023 (DPDP Act) introduces a relatively permissive framework for the cross-border transfer of personal data from India. Unlike the European Union’s GDPR, which relies extensively on adequacy decisions and prescribed transfer safeguards, the DPDP framework adopts a negative-list approach: international transfers are generally permitted, subject to restrictions that may be notified by the Central Government.
IndiaPrivacy
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Data Retention And Deletion Under The DPDP Act: How Long Can Businesses Retain Personal Data In India?

India’s data protection framework has moved from legislation to implementation. With the Digital Personal Data Protection Act, 2023 (“DPDP Act”) and the Digital Personal Data Protection Rules, 2025 (“DPDP Rules”) now notified, organizations processing personal data in India need to reassess how long they retain personal data, why they retain it, and how they ultimately delete or anonymize it.
IndiaPrivacy
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

CCPS In India: Why Compulsorily Convertible Preference Shares Remain Central To Venture Capital And M&A Transactions

Compulsorily Convertible Preference Shares (CCPS) remain one of the most widely used instruments for venture capital and private equity investments in Indian companies. Their appeal lies in the ability to combine equity classification with negotiated economic and governance protections. But CCPS are not governed by a single, standalone statutory framework. Their legal treatment is instead shaped by the Companies Act, FEMA and foreign investment rules, tax law, and, where applicable, SEBI regulations.
IndiaCorporate/Commercial Law
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

DPDP Act And Rules 2025: The 2026 Compliance Milestones Businesses Can’t Afford To Miss

India’s data protection regime has moved well past the discussion stage. With the Digital Personal Data Protection Rules, 2025 (“DPDP Rules”) notified by the Ministry of Electronics and Information Technology (“MeitY”) on 13 November 2025, the Digital Personal Data Protection Act, 2023 (“DPDP Act”) now has a defined implementation roadmap, and 2026 is the year businesses should be using to prepare for substantive compliance.
IndiaPrivacy
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

What Happens To Existing SPDI Rules After Full DPDP Enforcement?

India’s data protection landscape is undergoing its most significant shift in over a decade. The Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011 (“SPDI Rules”), have long formed the core of personal data protection obligations under the Information Technology Act, 2000 (“IT Act“) for body corporates handling sensitive personal data or information.
IndiaPrivacy
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Banking & Finance Updates September 2026

In August 2026, the Reserve Bank of India (RBI) released the draft Reserve Bank of India (Interest Rates on Loans and Advances) Directions, 2026, proposing a comprehensive framework for the way regulated entities determine and apply interest rates on loans. While the Indian banking sector has long operated under a patchwork of institution specific instructions, the draft Directions seek to bring much-needed consistency to interest rate regulation across banks, cooperative banks, regional rural banks (RRBs), all-India financial institutions and NBFCs. If finalised in their present form, the Directions will come into effect from 1 April 2027.
IndiaFinance and Banking
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Direct Tax Newsletter - Sep - Oct 2026

The CBDT, through its press release dated 28 September 2026, has extended the due date for furnishing the Return of Income for Assessment Year 2026-27 in the case of persons covered under the specified category in the table to Explanation 2 to section 139(1) of the Income-tax Act, 1961, i.e. persons whose accounts are subject to audit under the Act. The original due date for furnishing the return was 31 October 2026. The CBDT has extended this date by 21 days, and the revised due date is 21 November 2026.
IndiaTax
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

How Does The DPDP Act Regulate AI Training And Automated Decision-Making In India

The rapid adoption of artificial intelligence (“AI”) has brought data protection considerations into the design, training and deployment of AI systems. AI models may be trained using datasets containing names, images, text, identifiers, behavioural information or other data that can relate to identifiable individuals. AI systems may also process personal data when they are deployed for purposes such as recruitment, credit assessment, insurance, healthcare, customer profiling or content moderation.
IndiaPrivacy
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

DPDP Act Compliance For Startups And MSMEs: A Minimum Viable Data Protection Framework

The Digital Personal Data Protection Rules, 2025 (“DPDP Rules”) were notified on 13 November 2025, more than two years after the Digital Personal Data Protection Act, 2023 (“DPDP Act” or “Act”) received Presidential assent. The Government has adopted a phased implementation approach, with most of the substantive obligations under the Act and Rules becoming operative 18 months from the date of notification, i.e., on 13 May 2027.
IndiaPrivacy
King, Stubb & Kasiva
King, Stubb & Kasiva