Beyond Disclosure: Assessing the Effectiveness of India's New CSR Reporting Norms

Introduction Read any of the sustainability reports of the Indian conglomerates. You will see pictures of smiling employees in branded T-shirts planting saplings, tribal women learning coding, or solar panels shining bright in golden light. You can find the stamp of full CSR compliance on the same company's Board's Report. When you go to their investor relations page, you will see three ESG ratings, a sustainability award and a pledge to become a net zero. Today companies are not only...