New Delhi, March 29 -- The Securities and Exchange Board of India (SEBI) has introduced significant revisions to the ESG (Environmental, Social, and Governance) disclosure provisions under the Listing Obligations and Disclosure Requirements (LODR) Regulations, effective from March 28, 2025. These changes aim to strengthen transparency, accountability, and sustainability practices among listed entities. A key highlight is the mandatory assessment or assurance for the Business Responsibility and Sustainability Report (BRSR) Core, which will be phased in for the top listed entities. This phased approach ensures a smooth transition for companies, allowing them time to align their reporting practices.

Furthermore, the updated guidelines intro...