TagESG

India’s Changing Landscape of ESG Disclosures

[Aanchal Kabra is a 5th year B.A. LLB (Hons.) student at the West Bengal National University of Juridical Sciences, Kolkata] Sustainable finance has been gaining considerable prominence in corporate India. This conception of finance refers to finance which integrates environmental, social, and governance (‘ESG’) criteria into business and investment decisions, in an effort to increase benefits to...

Double Materiality in Indian ESG Disclosures

[Aanchal Kabra is a 5th year B.A. LLB (Hons.) student at the West Bengal National University of Juridical Sciences, Kolkata] The concept of ‘materiality’ in financial disclosures was first introduced in the United States Securities Act of 1993. Thereafter, the United States Securities and Exchange Commission (‘SEC’) has maintained a consistent understanding of what information constitutes...

Tackling ESG Mislabels and Greenwashing: SEC in the BNY Mellon Case

[Salini Augusty and Nikash John are 5th-year students from the School of Law, Christ (Deemed to be University), Bengaluru] Sustainable development has progressively become a driving factor in the age of conscious investments. This ‘green factor’ is arguably exploited by corporates to misdirect investors for their gains. The environment, social, and governance, better known as the ESG, though...

ESG Rating Providers: Analyzing India’s Proposed Regulatory Framework

[Paridhi Jain is a 5th year B.B.A., LL.B. (Hons.) student at Symbiosis Law School, Noida] Once a niche market for investors, environmental, social, governance (“ESG”) investing has grown over the past few years. The pandemic is being referred to as a “sustainability” crisis and one that has re-invigorated focus on climate change, acting as a wake-up call for investors to prioritize a more...

Top Posts & Pages

Topics

Recent Comments

Archives

web analytics

Social Media