ESG REPORTING IN BSE SENSEX - NAVIGATING SUSTAINABILITY CHALLENGE

Abstract

In India, the SEBI has introduced ESG disclosure standards - BRSR Core -aligning with the World Economic Forum (WEF) and sharing significant similarities with its core metrics.The key performance indicators (KPIs) for environmental, social, and governance factors have been specifically tailored for India.The present study aims to categorize the Top 30 companies listed in BSE SENSEX as Leadership,Strong, Average,& Below-Average. Also the study reveals the Green-washing risk score of each company and has classified the sectors as High to Low risk.The study further has done a correlation analysis using Pearson’s & Spearman’s and has established their inter-relatedness. The study gains its importance by confirming the consistency in CRISIL ESG Methodology across BSE SENSEX Companies.