The purpose of this systematic review is to analyse the associations between Environmental, Social, and Governance (ESG) reporting and firm performance, in the context of selected Nifty 50 firms of India. Since ESG practices gain more value for all the stakeholders such as investors, customers, and government, organizations need to implement proper disclosure systems for them to remain relevant. This review aims at employing a literature review to synthesize the available literature that explains how ESG reporting affects the financial performance, brand image, and stakeholders’ relations in organisations in various industries of the Nifty 50. The work also considers in discussing the challenges that firms experience in managing and reporting on ESG disclosures and policies, especially as regulation undergoes changes like those imposed by SEBI. This study shows how to measure the sign and magnitude of ESG effect on corporate performance such that firms seeking to improve their sustainability effort and sustain long term business success this research provides relevant information. The research findings enhance the understanding of how companies can implement successful ESG reporting and how they can both benefit society and have sustainable business returns to inform future corporate and investment decision making.
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Deshpande et al. (2025) studied this question.