September 2026
Original scientific article
A COMBINED PSM AND DID STUDY OF ESG RATING DIVERGENCE IN INDIA AFTER BRSR IMPLEMENTATION
The rising number of firms adopting ESG reporting frameworks has led to several inconsistencies in ESG ratings by various agencies, making it difficult to assess corporate sustainability performance for the benefit of the stakeholders, investors, and regulatory agencies. While the Business Responsibility and Sustainability Reporting (BRSR), which i...
By Lakshmi Narasimha Prasad Nagaragere, S. Prabakar