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Introduction: Over the period, the concept of Corporate Social Responsibility (CSR) has gained great importance in the corporate life. Initially CSR was a voluntary compliance, but eventually it became a mandatory one – as a result, both companies and regulators started taking this compliance very seriously. Companies established detailed systems to plan, execute and monitor

Introduction: ESG in supply chain management refers to the integration of Environmental, Social, and Governance principles into the processes and operations of a supply chain. Here is a breakdown of what each component represents within ESG: Supply chain management refers to the oversight and coordination of all the processes involved in the production and distribution

Introduction: Corporate Social Responsibility[1] (CSR) has evolved into a cornerstone of modern business practices, with companies increasingly recognizing the importance of contributing to social and environmental well-being. As organizations strive to meet their CSR commitments, the role of a Company Secretary[2] (CS) has gained prominence, becoming pivotal in ensuring the successful implementation and audit of

Introduction: In the contemporary business environment, the emphasis on Environmental, Social, and Governance (ESG) goals and sustainability has transcended from being a mere trend to an imperative for organizations worldwide. This paradigm shift is not merely a reflection of changing market dynamics but a holistic acknowledgment of the interconnectedness between business success and broader societal

Introduction. The Companies Act, 2013 [“the Act”] requires companies falling within certain criterias to spend 2% of their net profits in every financial year as part of its Corporate Social Responsibility [CSR]. Over the years since the compliance with CSR provisions was made mandatory for applicable companies the corporate sector as a whole in India

In the dynamic landscape of emerging markets, startups are increasingly recognizing the intrinsic value and untapped potential embedded in Environmental, Social, and Governance (ESG) principles. Far from being viewed merely as a regulatory compliance or a philanthropic endeavour, ESG integration in startups is emerging as a strategic opportunity, a pathway to sustainable growth, and a

Introduction Companies Act, 2013 [“the Act”] mandates companies falling under a specific threshold to spend in every financial year as part of its Corporate Social Responsibility [“CSR”] obligation under certain activities which are identified under Schedule VII of the Act. Activities specified under Schedule VII of the Act are of very crucial importance and are

The Evolution of ESG: From Niche Concern to Mainstream Imperative In recent decades, a seismic shift has occurred in the business landscape—a transformation marked by the ascension of Environmental, Social, and Governance (ESG) principles from peripheral ideals to a central focus. What began as a niche concern championed by a select few ethical investors has

Introduction The 21st century has seen a growing recognition of the need to address global challenges, including poverty, inequality, climate change, and environmental degradation. In 2015, the United Nations introduced the Sustainable Development Goals (SDGs)[1], a universal call to action to end poverty, protect the planet, and ensure prosperity for all by 2030. In parallel,

In an era where businesses are no longer evaluated solely on their financial performance, the concept of Corporate Social Responsibility (CSR) has emerged as a powerful force shaping the corporate landscape. CSR has evolved from being a buzzword to becoming an integral part of a company’s identity, influencing its relationship with stakeholders, its long-term sustainability,