ESG regulation

    20 pages carry this tag.

    Concept Guides

    Concept Guide

    India's four labour codes

    Four labour codes replaced 29 central labour laws, with key provisions in force from 21 November 2025. The new wage definition, gratuity for fixed-term staff, social security for gig workers, the higher layoff threshold, the state gig worker laws, and the costs companies have already booked.

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    Concept Guide

    Data privacy and the DPDP Act

    India's Digital Personal Data Protection Act 2023 and the Rules notified on 14 November 2025. Who is a data fiduciary, the core duties, the 18-month phase-in, penalties of up to ₹250 crore, and how to judge a company's data privacy risk from its disclosures.

    8 min readRead more
    Concept Guide

    SEBI's rules for ESG rating providers

    India was one of the first countries to regulate ESG raters. The 2023 rules, who must register, Category I and II providers, the six rating products, India-specific parameters, issuer-pays and subscriber-pays models, the 19 registered providers, and how India compares with the EU and UK.

    10 min readRead more
    Concept Guide

    SEBI's rules for green and ESG debt securities

    One map of SEBI's rules for labelled debt: green debt securities and their blue, yellow and transition sub-categories, the greenwashing do's and don'ts, the 2025 framework for social, sustainability and sustainability-linked bonds, and the 2026 rules for independent reviewers.

    9 min readRead more
    Concept Guide

    Green deposits and green lending (RBI rules)

    RBI's rules for green deposits: what banks can and cannot promise depositors, where the money may go, the excluded activities, third-party verification and impact reports, and how to read a bank's green deposit disclosures.

    8 min readRead more
    Concept Guide

    Climate finance taxonomies and India's draft taxonomy

    A taxonomy is an official rulebook of which activities count as green or as transition. The EU model, India's May 2025 draft (its categories, eight principles and first sectors), where it stands in 2026, and the interim lists that banks and bond issuers use in the meantime.

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    Concept Guide

    ESG mutual funds in India: the rules and the label test

    SEBI's 2023 rules for ESG mutual fund schemes: the six strategies, the 65% BRSR Core test, naming, voting and assurance duties, the history of flows into Indian ESG funds, and a seven-point test for checking whether a fund lives up to its label.

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    Glossary

    Glossary

    Climate finance taxonomy

    An official classification of which economic activities count as climate-friendly or transition activities, often with numeric thresholds.

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    Glossary

    ESG rating provider (ERP)

    A firm that issues ESG ratings or scores; in India, one registered with SEBI under the Credit Rating Agencies Regulations, 1999.

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    Glossary

    Core ESG rating

    A SEBI-required ESG rating built only on assured or independently assessed data, mainly the BRSR Core indicators.

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    Glossary

    Transition or Parivartan score

    One of SEBI's required rating products, measuring the speed and size of a company's efforts and investment towards net zero and its improvement over time.

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    Glossary

    Issuer-pays model

    A business model in which the rated company pays the ESG rating provider for its rating.

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    Glossary

    Subscriber-pays model

    A business model in which investors and other subscribers, not the rated company, pay for ESG ratings.

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    Glossary

    Labour codes

    India's four codes on wages, industrial relations, social security and occupational safety, which replace 29 central labour laws.

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    Glossary

    DPDP Act

    India's Digital Personal Data Protection Act, 2023, which sets the rules for processing digital personal data.

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    Related topics: Valuation, DCF, Relative valuation, Cost of capital, Financial statements, Cash flow, Earnings quality, Red flags