ESG: A Positive Curve much beyond CSR

Publication Information

Journal Title: International Journal Of Legal Developments And Allied Issues
Author(s): Priyesh Sharma
Published On: 18/04/2023
Volume: 9
Issue: 2
First Page: 1
Last Page: 7
ISSN: 2454-1273
Publisher: The Law Brigade Publisher

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Priyesh Sharma, ESG: A Positive Curve much beyond CSR , Volume 9 Issue 2, International Journal Of Legal Developments And Allied Issues, 1-7, Published on 18/04/2023, Available at


There is much hype about the Country moving forward firmly for the ‘panchamrit’ and net-zero carbon emission by 2070 to usher in green industrial and economic transition and yes, to an extent there are considerable reasons to believe this to be real and not a propaganda for any political or commercial motive. The Union Budget of 2023 does not only put the “Green Energy and Measures” as one of the priority items, but also through various direct and indirect linkages with the other budget inclusions and the complementary schemes launched by the Government in the recent times have paved a decent way to achieve the objectives.

Having said that there are some obvious question marks on the manner of implementation of these green credit schemes and its incorporation into the statutes. Its not the first time when “Go Green” is buzzing around the corporates and individuals, would be interesting to see whether this ends up being another blunt sword or finally puts some legal clothing to the otherwise social and ethical principals of CSR and ESG.

Keywords: ESG, CSR, Disclosures, BRSR, Sustainability, Green Energy

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