GREENWASHING IN THE BOARDROOM: THE EFFICACY OF BRSR GUIDELINES

In India, where its legal system follows the fundamental principle of justice and fairness, the main question arises, ‘Does the Indian Legal System truly uphold the principle of justice and fairness?’ The Business Responsibility and Sustainability Reporting (BRSR)guidelines, which are mandated by SEBI, were enacted to improve the corporate ESG disclosure efficiency. It replaced the conventional BRSR framework to align with the global standards of GRI and TCFD. Its main objective includes the enhancement of data transparency and comparability in various companies, which helps investors to make data-driven and enhanced sustainable decisions to reduce the risk of ‘greenwashing’. India's long-term ecological and human security depends on the State's commitment to translating its constitutional and statutory obligations into effective environmental governance, a task that demands political will, institutional capacity, and sustained public vigilance in equal measure.