Environmental Regulations and Corporate Sustainability Reporting in India: A Legal and Managerial Analysis

In terms of legal and managerial aspects, the study examines how the development of environmental law and corporate sustainability reporting have evolved in India. This study allows many sectoral specific laws to be investigated surrounding pollution, waste, and biodiversity inheriting in a current focus on the Environment Protection Act of 1986 with the help of the National Green Tribunal and various regulators that support India's robust legal framework. Furthermore, the BRSR and BRSR Core, outlines reporting guidance from the Securities and Exchange Board of India (SEBI) to report corporate ESG information, value chains, and assurance standards met. Certainly, these models represent a step forward for legal reporting, corporate sustainability reporting, and assessments on the lack of confidence from investors and transparency, however the current state of affairs with these disclosures is predicated on disclosure rather than accountability by corporate entities concerning their social and environmental impacts that can quickly result in audit abuses and greenwashing. Where as from a management perspective, compliance offers strategic advantages (like better reputation, risk management, and access to long-term funding while also reinforcing strong data systems, governance alignment, and stakeholder engagement). The research suggests a regulatory coherency, a better enforcement, and an acknowledgement of international standards to allow a true ESG accountability. Lastly, it argues that in order for India to ensure sustainable corporate governance and long-term environmental accountability, it is essential that legal obligations are tied with good management practices.