India, Jan. 20 -- As climate transition planning becomes central to global sustainability reporting and capital allocation, Indian companies risk being left behind due to gaps in the country's Business Responsibility and Sustainability Reporting (BRSR) framework, according to a new analysis by the Institute for Energy Economics and Financial Analysis (IEEFA).

The study compares India's mandatory BRSR disclosures with the International Sustainability Standards Board's (ISSB) climate standard (S2) and finds that while BRSR offers a broad ESG lens and stronger social indicators, it falls short on climate-specific transition planning: a growing requirement for global investors, lenders and insurers.

Capital access at risk

With sustainable ...