ESG Performance and Firm Value in India: The Moderating Role of Board Gender Diversity Under the Mandatory BRSR Regime
Since the Securities and Exchange Board of India (SEBI) mandated Business Responsibility and Sustainability Reporting (BRSR) for the top 1,000 listed firms, environmental, social, and governance (ESG) disclosure has shifted from a voluntary signal to a regulatory requirement, renewing debate on whether ESG performance...