Investing Basics – Feel free to ask the most basic questions

There are two main reasons behind detailing out on CSR and ESG

1. To project a positive outlook for attracting investment esp FII who are predominantly big insurance and pension funds that are very particular about ESG and sustainability. These days even prospective employees are particular about where they work and can help to attract talent

2. All the countries have committed to net zero goals and regulations are put in place to meet those. As part of this effort, SEBI has already mandated BRSR (Business Responsibility and Sustainability Reporting) for the top 1000 listed companies and may eventually extend to all in the coming years. Companies have to report agains 3 sections and 7 principles and most companies have already adopted to this format for their Annual Reports. (e.g. Axis Bank)