KEY TAKEAWAYS

• India has been strengthening its regulatory requirements around environmental, social, and governance (ESG) criteria, especially since the onset of the COVID-19 pandemic.
• Regulators are making it mandatory for larger corporations to disclose on ESG standards.
• Institutional investors have been placing greater emphasis on responsible investment practices in recent years.
• Investors in India are welcoming progress made on the UN-backed Sustainable Development Goals, particularly in the areas of energy, water, and sanitation.