ESG Practices in Leading Indian Companies: Company-Specific Initiatives and Implications for SME Financial Management – A Secondary Data Review
Ms. Ruchi Bhakta, Research Scholar.
Dr. Harish Purohit,Research Guide.
Department of Commerce, Shri JJT University, Jhunjhunu, Rajasthan, India
Abstract : This paper synthesizes secondary data from Indian company BRSR reports, sustainability disclosures, and related studies (2023–2025) to detail specific ESG initiatives implemented by major firms. It analyzes linkages to financial and operational performance (e.g., cost savings, risk reduction, investor appeal) and explores implications for Indian SMEs, which often face funding constraints, supply chain pressures, and market risks. Evidence indicates ESG drives resilience and efficiency, offering models for SMEs to enhance financial management through sustainable practices, aligning with conference themes of responsible management, ESG/CSR leadership, sustainable development, and social innovation.
Keywords: ESG practices, ESG initiatives India, BRSR framework, SME financial management, sustainable finance
