In Indian corporate compliance, Environmental, Social, and Governance (ESG) reporting has shifted from a voluntary public relations exercise into a strict regulatory obligation. Introduced by the Securities and Exchange Board of India (SEBI) under Regulation 34(2)(f) of the SEBI LODR Regulations, the Business Responsibility and Sustainability Reporting (BRSR) framework mandates the top 1,000 listed entities by market capitalization to file detailed ESG disclosures every financial year.