ESG – short for Environmental, Social, and Governance – is a set of standards measuring a business's impact on society, the environment, and how transparent and accountable it is. In India, ESG principles were introduced through regulatory initiatives by the Securities and Exchange Board of India, which mandated Business Responsibility Reporting (BRR) for the top 100 listed companies in 2012 and was further strengthened through the Business Responsibility and Sustainability Report (BRSR) in 2021, requiring the top 1000 listed companies to disclose ESG-related information by 2026-27. In 2025, the Securities and Exchange Board of India (SEBI) elevated ESG mandates by introducing the BRSR Core under the SEBI BRSR 2025 framework. The primary objective of this study is to examine the relationship between ESG Integration and the financial performance of Indian companies operating in a sustainable manner. The study examines how ESG reporting has influenced the profitability, risk management, investor confidence, and long-term value creation for corporations. The research adopts a descriptive and analytical method based on secondary data from annual reports, SEBI Circulars, mandates, and relevant academic literature. The study concludes that ESG catalyzes better and sustainable financial performance in Indian corporations.
ESG, Sustainable Finance, Corporate Sustainability, Financial Performance, Indian Corporations.
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