Promoting a transition with inclusion in India: the role of Business Responsibility and Sustainability Reporting (BRSR)

Sangeeth Selvaraju

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: This report highlights key indicators relevant to the just transition from the homegrown Business Responsibility Sustainability Reporting (BRSR) in India and creates a tool that investors and companies can use to signal just transition activities. Based on 2023–24 BRSR disclosures by companies, the report applies its methodology to companies in the steel, cement, power and mining sectors. It analyses how each company demonstrates actions and achievements against the International Labour Organization’s just transition indicators, and where they could make improvements, mapped against the relevant BRSR principles. This illustrates how investors and companies could use information from the BRSR to assess relevant corporate just transition-related activities.

JEL-codes: L81 (search for similar items in EconPapers)
Pages: 43 pages
Date: 2025-03-04
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Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:129000

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