Roles inside a company
ESG or sustainability committee
A board committee that oversees sustainability strategy, targets and reporting.
Background
Indian law does not require a separate ESG committee, but many large listed companies have formed one, sometimes by widening the CSR or risk committee's remit.
Scope and powers
It typically reviews ESG strategy, climate targets, safety performance and sustainability reports, and reports to the full board. The BRSR asks whether the company has a specified committee of the board or director responsible for sustainability decisions.
Investor relevance
A committee with clear terms of reference, regular meetings and independent members is a better sign than one that meets once a year to approve the report.
Related guides
Key glossary terms
Last reviewed: October 2026