SEBI2023
BRSR Core Framework
Reasonable assurance on KPIs for top-1000 listed entities, phased from FY24.
ESG · Climate · Sustainability Practice
Advising businesses through India's evolving ESG, climate and sustainability framework.
Strategic legal advisory on climate risk, sustainability measures, ESG, BRSR and governance compliance, sustainability disclosures, carbon markets and emerging environmental regulation, for boards, investors and industries.
ESG Regulatory Landscape
India's sustainability rulebook is being rewritten in real time.
SEBI's BRSR and ESG-disclosure framework has moved sustainability from voluntary reporting into binding compliance for India's largest listed entities. The MoEFCC environment- protection regime continues to define the underlying compliance perimeter, while the Indian Carbon Market platform operationalises the country's compliance carbon market. NITI Aayog's SDG India Index anchors the same priorities into a national development baseline.
Globally, UN climate reporting and UNFCCC processes set the direction of corporate transition,the European Commission's climate-action framework drives cross- border instruments such as CBAM, and independent monitors - CCPI, Carbon Brief and Climate Policy Initiative India - track real-world progress. L&S Attorneys offers integrated counsel across this evolving architecture.
40+
Years of legal practice
14
Offices across India
700+
Professionals firm-wide
India's climate goals
Net-zero by 2070 and the Panchamrit commitments.
India's nationally determined contributions, articulated through the Panchamrit commitments at COP26 and updated through subsequent submissions, frame the country's climate trajectory: 500 GW of non-fossil installed electricity capacity by 2030, 50% of cumulative electric power from non-fossil sources by 2030, a reduction in projected emissions by one billion tonnes, a 45% reduction in the emissions intensity of GDP from 2005 levels by 2030, and net-zero by 2070.
These targets shape the regulatory direction across India's carbon market, renewable energy procurement, BRSR disclosures and the Green Credit Programme - and define the transition planning horizon for boards and investors operating in India.
Practice Capabilities
Full-spectrum ESG, climate and sustainability counsel.
ESG Advisory
Board-level governance, materiality, anti-greenwashing and assurance.
ExploreClean Energy
Transition planning, renewable energy regulation and NDC-aligned strategy.
ExploreBRSR & Reporting
BRSR Core, value-chain disclosures and reasonable assurance readiness.
ExploreSustainable Finance
Green bonds, sustainability-linked loans and SEBI green debt securities.
ExploreCarbon Markets
CCTS participation, Green Credit Programme and voluntary credits.
ExploreRegulatory Tracker
Curated index of Indian ESG and climate Acts, Rules and circulars.
ExploreKey ESG Regulations in India
Featured frameworks and circulars.
MoEFCC2023
Green Credit Programme Rules
Market-based mechanism incentivising voluntary environmental actions.
MoP / BEE2023
Carbon Credit Trading Scheme
Statutory carbon market under the Energy Conservation (Amendment) Act 2022.
SEBI2023
ESG Disclosures for Value Chain
Top-250 listed entities to report on upstream/downstream partners.
Climate governance for boards
We help boards integrate climate risk into directors' duties, committee charters, enterprise risk management and capital allocation, aligned with TCFD, ISSB S2 and emerging RBI guidance.
Climate change practiceSustainability reporting & assurance
End-to-end BRSR and BRSR Core advisory, from materiality and data governance to assurance readiness, value-chain disclosures and anti-greenwashing review of sustainability claims.
BRSR & reporting practiceIndustries served
Sector-led ESG counsel.
Our teams pair sector knowledge with regulatory depth, because materiality, transition risk and compliance burden differ fundamentally across industries.
Manufacturing & heavy industry
Energy, power & utilities
Banks, NBFCs & insurers
Real estate & infrastructure
Sovereigns & development finance
Agribusiness & FMCG
Thought leadership
Perspectives shaping climate law.
What is the buzz about the Carbon Credit Trading Scheme in India?
A closer look at India's Carbon Credit Trading Scheme, its compliance architecture and what obligated entities should be preparing for.
Read moreContact
Contact the ESG, Climate & Sustainability practice.
For correspondence regarding the practice's work on ESG, climate and sustainability law, please use the contact page.