Gautam Mehra
Savitribai Phule Pune University
Abstract
This paper examines the evolving relationship between corporate Environmental, Social, and Governance (ESG) strategy and the mandates of environmental law. It traces the shift from voluntary Corporate Social Responsibility (CSR) to the data-driven, financially material framework of ESG, a transition driven by investor pressure, regulatory compulsion, and societal expectations. While environmental law establishes a compliance […]