Corporate Governance

6 pages carry this tag.

Glossary

ESG Score

A third-party assessment of a company's environmental, social, and governance practices. Different providers use different methodologies, and their scores often disagree.

Glossary

BRSR

SEBI's mandatory sustainability disclosure format for the top 1,000 listed Indian companies, covering environmental, social, and governance metrics.

Glossary

Related-Party Transaction

A deal between the company and parties connected to it, such as promoter entities or subsidiaries. Disclosed in the annual report and subject to audit-committee approval.

Glossary

Independent Director

A board member with no material relationship to the company or its promoters, meant to protect minority shareholders. Listing rules mandate minimum independent representation.

Glossary

Promoter Holding

The percentage of shares held by the founders or controlling group, disclosed quarterly. Changes in it are closely watched.

Glossary

Greenwashing

Overstating or misrepresenting environmental credentials, in marketing, labels, or disclosures, without matching substance.