Name: Harini M , Rechanna
Country: India

Year: 2026
Volume: Vol-17, Issue no. 1 ( SPECIAL ISSUE - JUNE 2026 )
Page Number: 6-14
DOI: https://doi.org/10.5281/zenodo.22161089

ABSTRACT
Due to the increasing environmental and social concerns worldwide, there has been a major shift in the reporting standards. As part of its efforts to improve the Environment Social and Governance (ESG) disclosures, new criteria for sustainability reporting were introduced by SEBI. These reporting criteria which were to be followed by the Top - 1000 publicly listed companies, were termed as BRSR (Business Responsibility and Sustainability Reporting). This paper aims to investigate environmental, social and governance reporting compliance of selected two wheeler manufacturing listed automobile companies in India. This paper aims to study background and introduction of BRSR, understand the contents of business responsibility and sustainability reports of listed automobile companies in India. analyse which selected two wheeler manufacturing listed automobile companies are adhering more to the Business Responsibility and Sustainability Reporting framework. This study used secondar