ESG 2.0: A Blueprint for Regenerative, Resilient, and Inclusive Business

Author(s)	Mr. Sudipta Banerjee
Country	India
Abstract	Environmental, Social, and Governance (ESG) frameworks have evolved from compliance-focused reporting tools (ESG 1.0) to strategic imperatives that embed sustainability across governance, operations, and innovation (ESG 2.0). This paper examines ESG 2.0 as a forward-looking model that emphasizes double materiality, stakeholder capitalism, technological enablement, and regenerative value creation. Drawing on global insights and India-specific contexts, such as informal labor markets, climate vulnerabilities, and socio-economic diversity, the study highlights how ESG 2.0 transforms sustainability from a peripheral obligation into a competitive and inclusive business strategy. Through conceptual analysis and illustrative sectoral case studies, the paper argues that ESG 2.0 provides a dynamic blueprint for future-ready capitalism, enabling firms to align profitability with societal and environmental resilience.
Keywords	Sustainability, Environmental, Social, Embedded Governance, Double Materiality, Contextual ESG, Tech-enabled ESG, Regenerative Design,
Field	Business Administration
Published In	Volume 7, Issue 5, September-October 2025
Published On	2025-10-22
DOI	https://doi.org/10.36948/ijfmr.2025.v07i05.58597

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