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ESG Disclosure and Financial Performance: A Descriptive Study of Indian Listed Companies

Author(s) Anantanaga H P
Country India
Abstract Environmental, Social and Governance (ESG) considerations have become increasingly relevant to corporate finance as investors, regulators, lenders and other stakeholders pay greater attention to how companies manage sustainability-related risks and opportunities. In India, the growing importance of ESG reporting has been accompanied by the introduction and gradual expansion of the Business Responsibility and Sustainability Reporting (BRSR) framework for listed entities. At the same time, financial performance remains a central measure through which the economic implications of corporate strategies are assessed. This paper examines the relationship between ESG disclosure and corporate financial performance from a descriptive perspective, with particular reference to Indian listed companies. The study is based entirely on secondary information obtained from published academic literature, regulatory documents, corporate annual reports and sustainability-related disclosures. The paper reviews the major dimensions of ESG disclosure and discusses their relevance to profitability, operational efficiency, market valuation and financial risk. Existing research indicates that the ESG–financial performance relationship is generally positive, although the strength and nature of the association can vary across industries and individual ESG dimensions. The paper argues that ESG disclosure should increasingly be considered part of corporate financial communication rather than merely a sustainability-reporting exercise. The study concludes that transparent ESG disclosure can contribute to improved stakeholder confidence, better risk awareness and potentially stronger long-term financial performance, while recognizing that disclosure alone does not guarantee superior financial outcomes.
Keywords ESG, ESG disclosure, financial performance, corporate finance, Indian listed companies, BRSR, sustainability reporting, corporate governance
Field Business Administration
Published In Volume 7, Issue 4, April 2026
Published On 2026-04-03
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IJLRP's Crossref DOI prefix is
10.70528/IJLRP

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