Indian ESG obligations now sit with at least eight regulators, each on its own timetable. This is the consolidated view of what falls due and when.
Contents
Securities and market
- BRSR Core assurance extends to the top 1,000 listed companies in FY 2026-27, completing a phase-in that began with 150.
- Value chain ESG disclosure remains softer, having moved away from a binding expectation.
- Women independent directors must be at least one-third of independent directors at companies above 10,000 crore rupees market capitalisation from 1 April 2027.
- Related party transactions are material above 500 crore rupees or 5 per cent of consolidated turnover, whichever is lower.
Carbon and energy
- Carbon Credit Trading Scheme: action plans to the Bureau of Energy Efficiency in April 2026, verified emissions data in July 2026, certificate trading opens October 2026.
- EU carbon border mechanism: definitive phase began 1 January 2026, first annual declaration and certificate surrender due 30 September 2027.
Waste and environment
- E-waste: 70 per cent recycling target for FY 2025-26 and 2026-27, rising to 80 per cent from FY 2027-28.
- Batteries: 90 per cent collection for lead-acid by 2026, 70 per cent for lithium-ion by 2027.
- Plastic packaging: on-pack marking has applied since July 2025.
- Solid waste: obligated entities must register on the central portal by 1 October 2026.
- Green credits: claimable only after five years and 40 per cent canopy cover.
Financial sector
- RBI climate disclosure: governance, strategy and risk management from FY 2025-26; metrics and targets from FY 2027-28.
- Insurers move to Indian Accounting Standards from 1 April 2026.
- ESG mutual funds must hold at least 65 per cent of assets in assured BRSR Core reporters.
Company law and social
- CSR: unspent transfer window widened to 90 days; ongoing project money must be spent within three financial years.
- Labour codes: in force since November 2025, central rules notified May 2026, contribution rates for gig workers still pending.
- Biodiversity: annual statement required from companies above one crore rupees turnover using biological resources.
Two dates carry the most work in the coming year: July 2026 for verified carbon data, and the FY 2026-27 assurance cycle. Both depend on measurement systems that take longer to build than the deadline allows.
