CORPORATE SOCIAL RESPONSIBILITY (CSR) TO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE(ESG) AND BRSR: A CONCEPTUAL PERSPECTIVE ON THE EVOLUTION OF CORPORATE SUSTAINABILITY IN INDIA

Registration ID: IJNRD_327431

Published ID: IJNRD2608001

: https://doi.org/10.56975/ijnrd.v11i8.327431

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Amrit Aryan, Aryan Pal, Arya Kumari

Corporate Social Responsibility (CSR), Environmental, Social and Governance (Environmental, Social, and Governance (ESG), Business Responsibility and Sustainability Report (BRSR), India, Corporate Sustainability, Regulatory Compliance

Corporate Sustainability in India is witnessing a structural shift from a philanthropy-oriented CSR framework to a more integrated Environmental, Social, and Governance (ESG) approach, and it is reinforced by the BRSR framework of SEBI. Although India became the first country in the world to mandate CSR expenditure through Section 135 of the Companies Act, 2013, there is limited scholarly attention given to how the CSR framework is interacting with and accommodating the emerging Environmental, Social, and Governance (ESG) disclosure framework. This research examines the conceptual evolution from CSR to Environmental, Social, and Governance (ESG) in the context of India through relevant academic literature, policy documents, and regulatory frameworks using qualitative document analysis. The study analyses the changing trend of sustainability reporting and corporate sustainability in India. The paper uses a qualitative document analysis grounded in institutional theory, legitimacy theory, and stakeholder theory. It attempts to highlight CSR and Environmental, Social, and Governance (ESG) as complementary to each other in promoting the sustainable business atmosphere rather than Environmental, Social, and Governance (ESG) replacing the CSR especially in the Indian context. The study analyses various drivers for the changing business suitability and disclosure framework, which include regulatory reform by the Securities and Exchange Board of India (SEBI), investor expectations, climate-related measures, and evolving changes in the global supply chain. It also analyzes the challenges that are coming in this transition, especially for smaller firms like MSME’s who have limited resources, technology, and required manpower to deal with the changing framework. The paper contributes to the existing literature by providing a conceptual lens to India's sustainability framework and exploring complementary and symbiotic relationships between CSR, Environmental, Social, and Governance (ESG), and BRSR in India. Environmental, Social, and Governance (ESG) forms a complementary dual-pillar approach where CSR spending initiates community development, and BRSR provides credibility in the capital market. The study will be beneficial for policymakers, corporate managers, and researchers to further enhance and strengthen sustainable corporate governance in India.

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Amrit Aryan, Aryan Pal, & Arya Kumari (August-2026). CORPORATE SOCIAL RESPONSIBILITY (CSR) TO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE(ESG) AND BRSR: A CONCEPTUAL PERSPECTIVE ON THE EVOLUTION OF CORPORATE SUSTAINABILITY IN INDIA. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 11(8), a1-a12. https://doi.org/10.56975/ijnrd.v11i8.327431

Volume 11 Issue 8, August-2026

Pages : a1-a12

Paper Reg. ID: IJNRD_327431

Published Paper Id: IJNRD2608001

Research Area: Social Science All

Author Type: Indian Author

Country: Begusarai, Bihar, India

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Crossref DOI: https://doi.org/10.56975/ijnrd.v11i8.327431

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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