A STUDY ON SECTOR-WISE ANALYSIS OF ESG PRACTICES BY CORPORATES IN INDIA

Environmental, Social, and Governance (ESG) reporting has emerged as a crucial mechanism for assessing corporate sustainability and responsible business practices. In India, regulatory initiatives such as the Securities and Exchange Board of India’s (SEBI) Business Responsibility and Sustainability Reporting (BRSR) framework have significantly increased the emphasis on ESG disclosures. This study conducts a sector-wise comparative analysis of ESG reporting practices among selected Indian companies across key sectors, including banking, information technology, manufacturing, and energy. Using secondary data sourced from annual reports, sustainability reports, and BRSR disclosures, the study evaluates the extent and quality of ESG disclosures. The findings reveal substantial variations in ESG reporting across sectors, with service-oriented sectors exhibiting higher disclosure levels than environmentally intensive sectors. The study highlights sector-specific strengths and gaps in ESG reporting and offers policy and managerial implications for enhancing sustainability transparency in India.