Environmental, Social, and Governance Practices in Indian Corporations: A Systematic Analysis of Nifty Firms

This systematic review examines the correlation between Environmental, Social, and Governance (ESG) reporting and corporate performance, with a specific focus on Indian firms listed under the Nifty index. As ESG disclosures gain momentum globally, their significance in shaping investor sentiment, regulatory compliance, and public trust has grown substantially. This review synthesizes both Indian and international literature to assess how ESG frameworks influence financial metrics, brand reputation, and stakeholder engagement. It also evaluates the challenges companies face in aligning their ESG strategies with evolving regulations such as SEBI's BRSR mandates. The findings serve as a practical guide for firms aiming to enhance sustainability while maximizing long-term value creation, and for stakeholders making informed investment and regulatory decisions.