International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

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Volume 8 Issue 2
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Greenwashing and ESG Accountability in India: An Analysis of Regulatory Gaps and Enforcement Challenges

Author(s) Ms. Hadiya Zainab, Dr. Nagaraja V
Country India
Abstract The rising trend in which Environmental, Social and Governance (ESG) principles are being applied in corporate governance have transformed the regulatory and investment environment in the world. One of the aspects, in India, that have been transformed by regulation is the introduction of the Business Responsibility and Sustainability Reporting framework of the Securities and Exchange Board of India (SEBI), which indicates a positive change in terms of corporate transparency. Nonetheless, the increasing tendency of greenwashing, in which companies falsely claims about their earthly performance, is a major challenge to the ESG accountability. The paper is based on critical analysis of greenwashing concept, assessment of the current ESG regulatory system in India and the image of the main regulatory gaps and enforcement issues. It is noted that lack of standardisation of reporting, lack of a proper verification mechanism and lack of a proper enforcement framework is the reason why misleading sustainability assertions persist. The article proposes a more integrated and stronger regulatory strategy and wraps the paper with vast recommendations in achieving better ESG governance and the much-needed company sustainability.
Keywords Greenwashing, ESG, Sustainability, Corporate Governance, BRSR, Regulatory Gaps, Corporate Social Responsibility
Field Sociology > Administration / Law / Management
Published In Volume 8, Issue 2, March-April 2026
Published On 2026-04-10
DOI https://doi.org/10.36948/ijfmr.2026.v08i02.74002
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