"As Business Responsibility and Sustainability Reporting (BRSR) expands in terms of breadth of coverage and sectors over time, there will be increasing pressure on companies to disclose their ESG strategies and impacts more comprehensively."

Link: https://economictimes.indiatimes.com/small-biz/sme-sector/how-esg-landscape-can-help-companies-innovate-and-drive-change/articleshow/99722359.cms