The law map: India's ESG laws and rules

Every main Indian law, regulation and rule that shapes ESG disclosure and performance, grouped by area, with the regulator, what it covers and who it applies to.

ESG rules in India come from many laws and many regulators. This map groups them into five areas. Each row links to the guide that explains the rule in detail.

Corporate law, governance and disclosure

Law or rule	Regulator	What it covers	Applies to	Guide
Companies Act, 2013	MCA	Board composition, independent directors, audit, CSR (Section 135 and Schedule VII), related-party transactions	All companies; CSR above set thresholds	Corporate governance in India: the legal framework, CSR under Section 135
Companies (CSR Policy) Rules, 2014, including Rule 4A (May 2026)	MCA	CSR spending, unspent CSR account, impact assessment, CSR through Social Stock Exchange instruments	Companies covered by Section 135	CSR under Section 135, India's Social Stock Exchange
SEBI LODR Regulations, 2015	SEBI	Board rules, committees, related-party transaction approvals, BRSR (Regulation 34(2)(f)), BRSR Core, event disclosures	Listed companies; BRSR for the top 1,000	Corporate governance in India: the legal framework, BRSR: a section-by-section guide, Related-party transactions and the 2025 thresholds
SEBI Takeover (SAST) Regulations, 2011	SEBI	Open offers, promoter holdings, disclosure of pledges and encumbrances (Regulation 31)	Acquirers and promoters of listed companies	Promoter holding and pledging
SEBI Prohibition of Insider Trading Regulations, 2015	SEBI	Unpublished price sensitive information, trading windows	Insiders of listed companies	Ethics and integrity: anti-bribery, whistleblowers and insider trading
SEBI rules for issue and listing of non-convertible securities, 2021, and related circulars	SEBI	Green debt securities (with blue, yellow and transition sub-categories) and ESG debt securities, independent reviewers	Issuers of listed debt	SEBI's rules for green and ESG debt securities
SEBI Credit Rating Agencies Regulations (ESG rating provider chapter, 2023)	SEBI	Registration and conduct of ESG rating providers	Anyone providing ESG ratings on Indian securities to users in India	SEBI's rules for ESG rating providers
SEBI Mutual Funds Regulations and ESG scheme circular (July 2023)	SEBI	Six ESG strategies, 65% BRSR Core test, voting and assurance	ESG mutual fund schemes	ESG mutual funds in India: the rules and the label test
SEBI stewardship code (December 2019)	SEBI	Six stewardship principles, voting disclosure	Mutual funds and alternative investment funds	Stewardship codes in India
SEBI Social Stock Exchange framework (2022; master circular January 2026)	SEBI	Registration and fundraising by non-profits and social enterprises; annual impact reports	NPOs and for-profit social enterprises	India's Social Stock Exchange

Environment and climate

Law or rule	Regulator	What it covers	Applies to	Guide
Environment (Protection) Act, 1986	MoEFCC	Framework law for environmental standards and rules	All	Water, waste and extended producer responsibility
Water Act, 1974, and Air Act, 1981	CPCB and state pollution control boards	Consent to establish and operate; discharge and emission limits	Industrial units	Water, waste and extended producer responsibility
EIA Notification, 2006	MoEFCC	Environmental clearance for listed projects	New and expanding projects	Nature and biodiversity risk
Energy Conservation Act, 2001 (amended 2022)	Ministry of Power, BEE	PAT, Carbon Credit Trading Scheme (2023), renewable consumption obligation, appliance labelling, CAFE norms with transport authorities	Designated consumers, obligated entities, carmakers	India's Carbon Credit Trading Scheme, The PAT scheme and the shift to CCTS, Energy disclosure: renewables, RPOs and certificates
EPR rules: plastic packaging (2016 rules, 2022 guidelines), e-waste, batteries, waste tyres, used oil, end-of-life vehicles (2025)	MoEFCC, CPCB	Collection, recycling and recycled-content targets met through EPR certificates	Producers, importers and brand owners	Water, waste and extended producer responsibility
Hazardous and Other Wastes Rules, 2016	MoEFCC, CPCB	Handling, storage and disposal of hazardous waste	Generators and handlers	Water, waste and extended producer responsibility
Green Credit Rules, 2023	MoEFCC	Green credits for actions such as tree planting	Voluntary participants	Carbon credits and offsets: the quality tests
Forest laws and the Forest Rights Act, 2006	MoEFCC, Ministry of Tribal Affairs	Use of forest land; rights of forest-dwelling communities	Projects on forest land	Communities, land and the social licence to operate
CCPA Guidelines on greenwashing, 2024	Central Consumer Protection Authority	Misleading environmental claims in advertising	Companies making green claims to consumers	Greenwashing and its relatives

Social

Law or rule	Regulator	What it covers	Applies to	Guide
Four labour codes (Wages 2019; Industrial Relations, Social Security, and Occupational Safety, Health and Working Conditions 2020), key provisions in force from 21 November 2025	Ministry of Labour and Employment, states	Wages, gratuity, social security including gig workers, safety, layoffs	Employers; aggregators for gig workers	India's four labour codes
State gig worker laws (Rajasthan 2023, Bihar 2025, Karnataka 2025)	State governments	Registration, welfare fees and protections for platform workers	Platform aggregators	India's four labour codes
Sexual Harassment of Women at Workplace (POSH) Act, 2013	Ministry of Women and Child Development, district officers	Internal Committees and complaint handling	Employers with 10 or more employees	The social pillar: an analyst's view
Child and Adolescent Labour Act and Bonded Labour System (Abolition) Act, 1976	Labour departments	Bans on child and bonded labour	All employers	Human rights and supply chain due diligence
Land acquisition law (RFCTLARR Act, 2013)	Central and state governments	Social impact assessment, consent, compensation, rehabilitation and resettlement	Projects acquiring land	Communities, land and the social licence to operate
Digital Personal Data Protection Act, 2023, and Rules, 2025	MeitY, Data Protection Board	Consent, notices, security safeguards, breach reporting, children's data	All data fiduciaries	Data privacy and the DPDP Act

Finance and banking

Law or rule	Regulator	What it covers	Applies to	Guide
RBI Climate Finance and Management of Climate Change Risks Directions, 2025	RBI	Green deposits, green finance, eligible and excluded activities, verification and impact reports	Commercial banks; separate Directions for small finance banks and deposit-taking NBFCs and HFCs	Green deposits and green lending (RBI rules)
RBI draft climate disclosure framework (February 2024)	RBI	Governance, strategy, risk management, metrics and targets	Proposed for banks, large NBFCs and others; draft at the time of review	Climate disclosure for banks and NBFCs (RBI)
Sovereign Green Bond Framework (November 2022)	Ministry of Finance	Eligible green public spending for government green bonds	Government of India	India's sovereign green bonds
Draft Climate Finance Taxonomy (May 2025)	Ministry of Finance	Climate supportive and transition supportive activities	Proposed for lenders, issuers and investors; draft at the time of review	Climate finance taxonomies and India's draft taxonomy

Sector rules with ESG effects

Rule	Regulator	Effect	Guide
Green Steel Taxonomy (December 2024)	Ministry of Steel	Star ratings for steel below 2.2 tCO2e per tonne	Sector map: steel
SO2 rules for thermal power (revised July 2025)	MoEFCC	Compliance deadlines by location	Sector map: power
CAFE III (notified September 2026)	Ministry of Power, BEE	Fleet CO2 targets for cars from April 2027	Sector map: automobiles
Revised Schedule M	CDSCO, Ministry of Health	Good manufacturing practice for drug makers	Sector map: pharmaceuticals
UCPMP 2024	Department of Pharmaceuticals	Ban on gifts and travel for doctors	Sector map: pharmaceuticals

The law map: India's ESG laws and rules

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