Despite increasing adoption of Environmental, Social, and Governance (ESG) reporting by corporations, existing frameworks inadequately integrate environmental human rights principles with science- based sustainability targets. This study addresses this gap by developing rights-based indicators for corporate sustainability in India and China. Employing a convergent mixed-methods design, this study synthesises data from Sustainable Development Report, World Benchmarking Alliance corporate assessments, national SDG monitoring systems, and regulatory frameworks (SEBI BRSR for India; mandatory environmental disclosure requirements for China) spanning 2018 to 2025, combined with legal analysis. Results reveal significant differences in SDG achievement, with China scoring 74.4 compared to India’s 67.0 on the SDG Index, though both countries exhibit substantial gaps in environmental human rights integration. According to the World Benchmarking Alliance Nature Benchmark, fewer than 2% of assessed companies explicitly acknowledged commitments to respecting environmental human rights of local communities, while only 12% committed to ensuring access to clean water and sanitation. This study contributes a rights-based environmental indicator framework comprising 15 core indicators across five categories: Environmental Procedural Rights, Environmental Substantive Rights, Corporate Environmental Accountability, Science-Based Targets, and Social Justice and Equity. Key recommendations include harmonisation of internationally accepted rights- based sustainability reporting standards, capacity-building programmes, and monitoring mechanisms to ensure corporate environmental commitments translate into effective community protection.
Dhar et al. (Fri,) studied this question.