Executive Summary

A group of 17 global objectives known as the Sustainable Development Goals (SDGs) were
established by the United Nations in 2015 as a component of the 2030 Agenda for
Sustainable Development. The SDGs seek to end poverty, safeguard the environment, and
guarantee that everyone lives in peace and prosperity by the year 2030. The objectives,
which focus on the sustainable development's social, economic, and environmental facets,
are interconnected. Here are the 17 SDGs are No Poverty, Zero Hunger, Good Health and
Well-being, Quality Education, Gender Equality, Clean Water and Sanitation, Affordable
and Clean Energy, Decent Work and Economic Growth, Industry, Innovation and
Infrastructure, Reduced Inequalities, Sustainable Cities and Communities, Responsible
Consumption and Production, Climate Action, Life Below Water, Life on Land, Peace,
Justice and Strong Institutions, Partnerships for the Goals.

The ESG (Environmental, Social, and Governance) framework in India is expanding as

more businesses and investors realise how critical it is to take these issues into account when
making decisions. Through a number of programmes and policies, the Indian government
has actively promoted ESG principles. The environmental component of ESG concentrates
on lowering carbon emissions and encouraging environmentally friendly practises in sectors
including energy, agriculture, and transportation. Fair work practises, human rights, and
social inclusion are the main goals of ESG's social component. Transparency, responsibility,
and ethical business conduct are the main goals of the governance component of ESG.

Information on the company's and the industry's SDG and ESG practises: The Sustainable
Development Goals (SDGs), unveiled by the United Nations in 2015, are viewed as the
cornerstone for having a good influence on society, the economy, and the environment in
the twenty-first century. The roadmap for the UN 2030 Agenda outlines the goals of world
peace and prosperity for people and the environment. The 169 targets for the 17 goals were
created with substantial input from numerous stakeholders. Governments, corporations,
civil society organizations, and multilateral organizations can thus collaborate on
sustainable development within their respective global contexts.

4
 CHAPTER-1

Introduction to Sustainable Development Goals

7
1.1 About the Sustainable Development Goals

The Sustainable Development Goals (SDGs) are a group of 17 objectives that were adopted by
the United Nation General Assembly in 2015 as a component of the 2030 Agenda for
Sustainable Development. The SDGs are a global call to action to end poverty, protect the
planet, and ensure that all people have the opportunity to live peaceful, healthy, and prosperous
lives.

The SDGs are meant to be included into a comprehensive and revolutionary agenda that leaves
no one behind because they are interconnected and related to one another. They cover a wide
range of issues, including poverty, hunger, health, education, gender equality, water, Sanitation,
energy, the environment, and economic growth.

The SDGs are intended to be universal, integrative, and transformative, and they are an
expression of the international community's commitment to cooperating in order to address the
most urgent issues affecting humanity. They aim to promote economic progress, social
inclusion, and environmental protection and are meant to serve as a roadmap for a better and
more sustainable future for everybody.

1.2 SDG Targets., SDG targets for Companies

The 17 SDGs Target are:
 No Poverty: End poverty in all its forms everywhere. By 2030, eradicate severe poverty,
which is currently characterised as a person earning less than $1.25 a day, for all people
worldwide.
Reduce by at least 50% by 2030 the proportion of men, women, and children living in
poverty as measured by official delineations over all of its borders.
By putting into place social protection systems and policies that are applicable nationally
and that benefit everyone, especially the most vulnerable, by 2030, significant progress for
the disadvantaged and vulnerable will be made.
Assure that by 2030 all men and women, particularly the poor and the weak, have fair access
to profitable resources, power, and control over land and other forms of 13 properties,
cultural resources, natural resources, appropriate new technology, and monetary services,
including microfinance.

8
 Zero Hunger: End hunger, achieve food security and improved nutrition, and promote
sustainable agriculture. End all forms of malnutrition by 2030, including preventing stunting
and wasting in children under the age of five by 2025 and addressing the dietary
requirements of adolescent girls, pregnant and lactating mothers, and elderly persons.
Increase small-scale food production and agrarian productivity by twofold by 2030, with a
special emphasis on women, indigenous peoples, family farmers, pastoralists, and fishers.
Assuring equal and safe access to land, other productive resources and inputs, expertise,
financial services, requests for value-added products, and farm jobs can help achieve this.
By 2030, double the productivity of small-scale agriculture and food production, with a
focus on women, indigenous peoples, family farmers, pastoralists, and fishers. This can be
accomplished by ensuring that everyone has equal and secure access to land, other
productive resources and inputs, knowledge, financial services, consumer demand for value-
added products, and farm jobs.
 Good Health and Well-Being: Ensure healthy lives and promote well-being for all at all
ages. By 2030, the global rate of maternal mortality should be fewer than 70 per 10,000 live
births.
By 2030, all countries are working to eliminate infant and child fatalities and reduce
neonatal mortality to at least 12 per 1,000 live births and under-5 mortality to at least 25 per
1,000 live births.
By 2030, we must eradicate the pandemics of AIDS, TB, malaria, and neglected tropical
diseases, as well as hepatitis, water-borne infections, and other contagious diseases.
By 2030, preventive measures and therapy will reduce unseasonable mortality from non-
communicable diseases by one-third while promoting internal health and well-being.
enhance efforts to combat drug abuse, particularly the misuse of alcohol and narcotic drugs.
 Quality Education: Ensure inclusive and equitable quality education and promote lifelong
learning opportunities for all. By 2030, all boys and girls must complete quality, free
elementary and secondary education that addresses all four concerns related to successful
literacy.
By 2030, everyone should have access to high-quality early childhood development, care,
and education to guarantee that all girls and boys are ready for primary school.

9
 Ascertain that, by 2030, men and women alike will have equal access to postsecondary,
higher education, as well as inexpensive, high-quality specialised and vocational training.
By 2030, more young people and adults, especially those with specialised and vocational
skills, should be qualified for employment, respectable jobs, and entrepreneurship.
 Gender Equality: Achieve gender equality and empower all women and girls. In every
country, put an end to prejudice against women and girls. All types of violence, including
trafficking, sexual exploitation, and other forms of exploitation, against women and girls
are prohibited in both public and private settings. Disallow any damaging practises,
including forcible sterilisation of female genitalia and underage marriage.
In order to guarantee women's full and effective participation and equal opportunities for
leadership in all contexts of decision-making in political, financially rewarding, and public
life, feminism and value unpaid caregiving and household work through the provision of
public services, structure, and social protection programmes, and the establishment of
shared responsibility within the ménage and the family, as applicable nationally.
 Clean Water and Sanitation: Ensure availability and sustainable management of water
and sanitation for all. By the year 2030, make sure that everyone has access to affordable,
clean drinking water.
By 2030, eradicate open defecation and ensure that everyone has access to sufficient
sanitation and hygiene, paying special attention to the needs of women, girls, and those who
are vulnerable.
By lowering pollution, outlawing the disposal of dangerous chemicals and equipment,
limiting their release, halving the volume of untreated wastewater, and primarily increasing
recycling and safe exercise, water quality can be improved by 2030. Increase the efficiency
of water consumption across all industries by 2030, provide sustainable economic growth,
require freshwater to manage water shortages, and primarily decrease the number of people
affected by water shortages.
 Affordable and Clean Energy: Ensure access to affordable, reliable, sustainable, and
modern energy for all. By the year 2030, make sure that everyone has access to dependable,
affordable, and cutting-edge energy services.
By 2030, increase the share of renewable energy in the global energy mix.
By 2030, the rate of progress in energy efficiency will have doubled globally.

10
 Boost worldwide cooperation by 2030 to make it easier for people to access clean energy
research and technology, such as enhanced and cleaner reactionary energy technologies,
renewable energy, and energy efficiency. Encourage spending on energy infrastructure as
well.
To provide ultramodern and sustainable energy services to all developing countries,
particularly the least developed, small island developing states, and landlocked developing
nations, via their respective support programmes, expand infrastructure and advance
technology by 2030.
 Decent Work and Economic Growth: Promote sustained, inclusive, and sustainable
economic growth, full and productive employment, and decent work for all. Maintain per
capita profitable growth in line with market trends, paying particular attention to the GDP
growth of the least developed countries, which should reach at least 7% yearly.
By utilising innovation, technical improvement, and sector diversification, in particular in
the high-value-added and labour-intensive industries, it is possible to achieve advanced
levels of profitable productivity.
Encourage measures for development that encourage entrepreneurship, innovation, the
creation of good jobs, and the formalisation and growth of micro, small, and medium-sized
firms, including through access to financial services.
 Industry, Innovation, and Infrastructure: Build resilient infrastructure, promote
inclusive and sustainable industrialization, and foster innovation. To support economic
growth and a healthy population, establish trustworthy, flexible, high-quality structures,
including indigenous and transnational ones, with an emphasis on ensuring everyone has
access to them.
Promote inclusive and sustainable industrialisation, and by 2030, quadruple the percentage
of assiduity in the least developed countries' GDP and employment, in line with current
conditions.
increasing the availability of financial services to small-scale artificial and other enterprises,
particularly low-cost loans, as well as their integration into value chains and market
demands, particularly in developing countries.

11
 Reduced Inequalities: Reduce income inequality within and among countries. By 2030,
quickly boost and maintain income growth at a rate that is higher than the global rate of
development for the bottom 40% of the population.
By 2030, make sure that everyone has an equal chance to succeed and to lessen the inequities
that result from that, including by outlawing discriminatory laws, programmes, and practises
and encouraging the adoption of relevant policies, programmes, and other measures.
Regardless of age, coitus, disability, race, origin, religion, wealth, or status, this entails
empowering and encouraging the social, economic, and political inclusion of everyone.
Borrow programmes quickly degenerate into less equivalent versions, especially ones that
deal with money, pay checks, and social security.
 Sustainable Cities and Communities: Make cities and human settlements inclusive, safe,
resilient, and sustainable. Assure that everyone has access to basic services that are suitable,
secure, and affordable by the year 2030, and improve slums.
By 2030, ensure that everyone has access to sustainable, safe, affordable, and accessible
modes of transportation while also improving road safety, particularly by enhancing public
transportation, and paying special attention to the needs of those who are most at risk, such
as women, children, the elderly, and people with disabilities.
By 2030, we want to increase inclusive urbanisation that is sustainable, as well as the ability
of all nations to create and implement participatory, interconnected, and sustainable global
accords.
Boost your efforts to safeguard and preserve the natural and cultural heritage of the planet.
 Responsible Consumption and Production: Ensure sustainable consumption and
production patterns. Use a 10-year plan for sustainable consumption and production, where
all nations participate while wealthier nations take the lead and consider the capabilities and
development of poorer nations.
By 2030, achieve the efficient utilisation of natural resources and their sustainable use.
Reduce worldwide per capita food waste in the retail and consumer sectors by half by 2030.
This includes reducing food losses in the supply and demand chains, including post-harvest
losses.

12
 Climate Action: Take urgent and ambitious action to combat climate change and its
impacts. Increase the ability of every country to respond to challenges from the climate and
natural catastrophes
Public programmes, plans, and strategies should include steps to combat climate change.
Through education, mindfulness-raising, and adaptation, increase institutional and human
capacity for early warning, impact reduction, and early awareness of climate change.
Apply the commitment made by developed countries that are signatories to the UNFCCC
to consider raising $100 billion annually by 2020 from all sources to address the needs of
developing countries in an atmosphere of significant mitigation action and openness
regarding commission, and as soon as possible fully operationalize the Green Climate Fund
through its capitalization.
 Life Below Water: Conserve and sustainably use the oceans, seas, and marine resources
for sustainable development. Contribute to and significantly reduce by 2025 all types of
marine pollution, notably those brought on by land-based activities, like nutrient and marine
debris pollution.
By 2020, marine and littoral habitats must be maintained and conserved sustainably in order
to achieve healthy and productive abysses. This entails making the ecosystems more
adaptable and taking action to restore them.
Improve all types of scientific collaboration to lessen and combat the consequences of ocean
acidification.
Life On Land: Terrestrial ecosystems, including forests, mountains, and drylands, should
be preserved, restored, and used sustainably. Land degradation and biodiversity loss should
also be stopped and reversed. To stop deforestation, repair damaged wood, and prioritise
afforestation and replanting globally by 2020, promote the sustainable use of all types of
wood.
Combating desertification, repairing soil and land that have been damaged, especially those
that have been affected by failure and cataracts, and aiming to eliminate land decline by the
year 2030 are all crucial objectives.
Peace, Justice, and Strong Institutions: Promote inclusive and peaceful societies, ensure
that everyone has access to justice, and create inclusive and effective institutions at all
levels. significantly lower the global death rates associated with all forms of violence.

13
 Put an end to all types of violence against and torture of children, including abuse,
exploitation, and trafficking.

 Partnerships for the Goals: Strengthen the means of implementation and revitalize the
global partnership for sustainable development. Increase the mobilisation of domestic
resources, particularly through helping poor countries on a global level to improve domestic
capacity for tax and other profit collection.
Developed nations should completely carry out their pledges to fulfil the goals of giving
0.7% of their GNI in ODA to developing countries and 0.15 to 20% in ODA to least
developed countries, among other development financing commitments. ODA providers are
recommended to consider setting a goal of donating at least 0.20 percent of their entire ODA
and GNI to the least developed countries. raise extra financial resources for developing
countries from many sources.

SDG targets for Companies

Depending on their size, industry, and activities, corporations can support the SDGs in a variety
of ways. Companies could support the SDGs in a variety of ways, including:

 Integrating the SDGs into their business strategies and operations: This can involve
setting specific goals and targets related to the SDGs and implementing policies and
practices that align with the goal.
 Collaborating with other stakeholders to achieve the SDGs: Companies can create and
implement solutions that support the SDGs in collaboration with governments, civil society
organisations, and other enterprises.
 Reporting on progress towards the SDGs: The SDGs are increasingly being reported on
by many businesses in sustainability reports and other kinds of disclosure. This promotes
accountability and openness while also enabling businesses to pinpoint areas for
performance enhancement.
 Advocating for policies and regulations that support the SDGs: Companies can push for
laws and rules that support the SDGs and inspire other companies to do the same by using
their influence.

14
1.3 History of these SDGs, Implementation Progress
 As part of the 2030 Agenda for Sustainable Development, the United Nations approved a
set of 17 global objectives in 2015 known as the Sustainable Development Goals (SDGs).
 The SDGs are a comprehensive and global development agenda that seeks to eradicate
poverty, safeguard the environment, and promote peace and prosperity for all.
 The Millennium Development Goals (MDGs) were a series of eight objectives adopted by
the United Nations in 2000 to address issues of global development and enhance the lives
of those living in developing nations. The Sustainable Development Goals (SDGs) were
created in the wake of the MDGs.
 A variety of indicators have improved thanks to the MDGs, including maternal health,
access to primary education, and the reduction of extreme poverty.
 The SDGs were created to build on the accomplishments of the MDGs and to provide a
more thorough and integrated approach to addressing these and other concerns.
 They were created after extensive consultation with governments, civil society, the
academic community, and the commercial sector, and all 193 United Nations members
endorsed them in September 2015.

Implementation Progress

 Progress has been made since the SDGs were adopted in 2015 in several different sectors.
For instance, there has been a notable decline in extreme poverty, with the proportion of
those living in it for the first time falling below 10%.
 Progress has also been made in fields like education, where the percentage of children not
in school has decreased, and healthcare, where there is now greater access to basic medical
services.
 progress has been uneven across different regions and sectors, and significant challenges
remain in achieving the SDGs.
 The global COVID-19 epidemic, which disproportionately affected vulnerable groups and
halted progress on several targets, as well as ongoing issues like inequality, violence, and
environmental degradation, have all had an impact on how the SDGs have been
implemented.

15
Relationship and Commitment to the SDGs

 To achieve all 17 of the Sustainable Development Goals (SDGs) of the UN by 2030,

Enel America has increased its efforts to create a more ecologically friendly business
model.
 Six of the 17 SDGs are expressly included in Enel America's business plan. This does
not lessen the Company's assistance in attaining any objectives.
 The definition of a sustainable business model led to a commitment to the SDGs as well;
as a result, the Company's Strategic Plan for Sustainable Business, which is based on
the energy transition, takes the SDGs into account while making investments for each
business line.
 The 2030 Agenda for Sustainable Development promises to progress development in all
nations of the world in a balanced manner—economically, socially, and
environmentally—leaving no one behind and giving those who are most marginalised
or underprivileged extra consideration.

Global Trends: Challenges and Opportunities in the

Implementation of the SDGs

 Despite the unpredictability of the future, certain economic and social trends will have
an impact on the ability to achieve the Sustainable Development Goals (SDGs).
 The latest advancements in six areas that are crucial for achieving the 2030 Agenda are
examined in this report by the UNDP and UNRISD.
 The following six "mega-trends" concern shocks, crises, development cooperation and
funding for development, technological innovation, environmental harm and climate
change, and poverty and inequality. the below-listed tendencies the 2030 Agenda for
Sustainable Development promises to progress development in all nations of the world
in a balanced manner—economically, socially, and environmentally—leaving no one

16
 behind and giving those who are most marginalized or underprivileged extra
consideration.

1.4 Takeaways from Global Sustainable Development Report (GSDR)

 The 15 independent scientists who are working on the Global Sustainable Development
Report (GSDR) 2019 edition briefed UN Member States and stakeholders on the report's
early findings and the methodology they used to come to their conclusions.
 The 2019 Global Sustainable Development Report (GSDR) will be the first to be
published by a panel of experts who are not affiliated with any government and the first
to include recommendations for the UN's summit-level global review of the 2030
Agenda. The UN Conference on Sustainable Development (Rio+20) suggested the
creation of the GSDR in its final report in 2012.
 In order to advance the interaction between science and policy and provide decision-
makers with a potent, evidence-based tool to support the eradication of poverty and
sustainable development, the UN High-Level Political Forum on Sustainable
Development (HLPF) requested information from the GSDR in 2015.
 How do we conceptualize altering the world? Messerli posed as he described the main
points of the report as it was prepared at the time. The committee's conclusions,
according to him, "present a gloomy picture" of SDG development. Our starting point
is a message of alarm and tremendous urgency, with some objectives advancing forward
but many others sliding backward (maternal mortality, for example) (biodiversity loss
is taking place at an unprecedented rate throughout the world).
 In response to the question of what to do about it, he stated that pursuing individual
SDGs is insufficient and that "if we go for every aim, we won't be able to reach it."
 He stated that the key is to think logically because each of the 17 SDGs is connected to
each of the other 16 goals: "it's the arrows that count and not the boxes.
 By pointing out that other goals will suffer if one target is advanced "blindly" without
considering its spectrum of repercussions, Messerli provides an explanation for this

17
technique. A three-part change model explains how concentrating on global flows could
transform destructive cycles into constructive ones.

The group first determined six transformational entry points:

1. Human capabilities and well-being;
2. Eco-friendly economies;
3. Access to and decarburization of energy;
4. Food and dietary needs;
5. Growth in the urban and per-urban areas; and
6. Universal common
A "purposeful" use of the economy and finance, government, group behaviour at the
individual and social levels, science, and technology, and four other levers for change
were also highlighted. Like the economics and finance, science and technology should
be studied as tools to be used in accordance with societal priorities rather than as ends
in themselves.
Third, a route is made up of all the levers and transformational entrance points
combined, according to Messerli. Countries and surroundings will differ in the specifics
of a given pathway, such as the function of money in the food system, but all can employ
the same lever. He claims that the report's objective is to inform actors by outlining "the
buttons we have to push" and demonstrating how others are going about doing it.
The Group also identified "blind spots," or regions of information shortages, regarding
the connections between SDG targets, such as those between food security and cities.
Such ignorance, according to Messerli, may influence how frequently trade-offs occur.
The scientist added that avoiding trade-offs and synergies "do not take care of
themselves." Both call for intentional action.
According to Messerli, who also provided more details, the Group looked at the role of
science in sustainable development, questioned if the necessary knowledge was being
produced, and created a map of "science for sustainable development." One of the
conclusions is that while business provides the majority of research money, just a small
portion of the 2030 Agenda is known by the general population.

18
Very low-income nations lack the technological know-how to create their own
sustainable development paths, despite the fact that they also face the greatest hurdles.
One delegate brought up the challenge of collaborating across silos at the national level
in relation to finances and ministry coordination. He stated that the SDGs may need to
address one of its most difficult issues in the future. One of the present scientists
emphasized the need to break down silos and said that this was true for the research
community as well.

19
Chapter-2: ESG Framework in India

20
2.1 Significance of ‘E,’ ‘S’ and ‘G’ in Business

Three important ideas that are becoming more important in business are represented by the
letters "E," "S," and "G": the environment, social issues, and governance. As the three pillars of
sustainable development, these three categories are frequently referred to as the "triple bottom
line" of sustainability.

 The environment is covered by the "E" in "ESG," which stands for "environment," and
includes concerns like climate change, pollution, resource depletion, and biodiversity loss.
In business, the environment is increasingly seen as a key factor in long-term viability, as it
can impact a company's operations and reputation. Companies that are seen as being
environmentally responsible are often more attractive to customers, investors, and
Employees.
 The "S" in "ESG" refers to social issues, which include topics such as human rights,
diversity and inclusion, labour practices, and community engagement. Social concerns are
becoming more significant in business as stakeholders demand businesses to be more
engaged in solving societal issues. Customers, shareholders, and workers frequently find
socially conscious businesses more appealing.
 The "G" in "ESG" stands for "Governance," which includes concerns about a company's
management, leadership, and decision-making procedures. To ensure that a business is
successfully managed, open to the public, and answerable to its stakeholders, good
governance is crucial. Companies with good governance processes are frequently regarded
as more dependable and trustworthy, and investors may find them more appealing.

2.2 Components of Business Responsibility and Sustainability Report

(BRSR)

A Business Responsibility and Sustainability Report (BRSR) is a document that provides

information about a company's efforts to address social, environmental, and economic
issues. It typically includes information about the company's policies, goals, and
performance related to sustainability and corporate social responsibility (CSR).

21
 Some common components of a BRSR:

 Company profile: Information about the company's past, current operations, and business
strategy are provided in this section.
 Sustainability vision and strategy: This section outlines the company's long-term
sustainability vision and implementation plan.
 Stakeholder engagement: This section describes the company's efforts to engage with
stakeholders (e.g., employees, customers, suppliers, investors, communities) and gather
their feedback.
 Governance and management systems: The governance structure and CSR and
sustainability management processes for the company are described in this section.
 Environmental performance: This section provides information about the company's
environmental impacts and efforts to reduce them, such as energy and water conservation,
waste reduction, and greenhouse gas emissions.
 Social performance: Information regarding the company's social impacts and efforts to
address them, including labor practices, human rights, diversity and inclusion, and
community engagement, are provided in this area.
 Economic performance: Information on the company's economic performance, including
financial performance, supply chain management, and innovation, is provided in this area.
 Future Plan: This section describes the company's plans and goals for future sustainability
and CSR efforts.

2.3 BRSR requirements, essential BRSR disclosures

 The specifications for Business Responsibility and Sustainability Reports (BRSRs) differ
based on the organization, sector, and location.
 Companies may occasionally be compelled to report on particular CSR and sustainability
issues as part of legal or regulatory responsibilities.
 BRSR coverage is a potential substitute avatar for a gift of alternative property reports.
Property coverage became accessible to Indian businesses more than ten years ago.
 The Ministry of Company Affairs published the National Voluntary Guidelines (NVG) on
the Social, Environmental, and Economic Responsibilities of Business in 2011. (MCA).

22
 The NVG and the international organization's Millennium Development Goals are
compatible (UNMDGs). In 2012, the Protection and Exchange Board of Asian Countries
(SEBI), drawing inspiration from the NVG, unveiled the Business Responsibility Report
(BRR).

BRSR Reporting

 As the first environment, social, and governance (ESG) speech restriction legal
framework in an Asian country, the Business Responsibility and Property Policy
(BRSR) requirements were replaced by the BRR.
 BRR was mandated for the top 100 listed firms and backed by NVG (by market capital).
BRR coverage grew more and more inflated until by 2019 it was required for the top
1,000 listed companies.
 Conn exon light in BRR was finally due to quick advances worldwide. A related NSE
evaluation from 2018 discovered that the BRR Reports lacked quality, rendering the
coverage untrustworthy. the BRSR framework is a result of the requirement for more
comprehensive and internationally coordinated coverage.
 After recognising how difficult it was, the MCA created the National Guidelines for
Responsible Business Conduct (NGRBC) in 2020. BRR was later replaced by Business
Responsibility and Property Coverage (BRSR), which was developed by the related
MCA committee on BRR.

For example

In some countries, publicly traded corporations may be required to include a section on

sustainability activities in their yearly financial reports. There may also be particular
reporting requirements relating to sustainability and CSR in some industry sectors, such
as the extractive industries.

 A BRSR should generally be accurate, transparent, and pertinent to the company's

stakeholders.

23
 It must be written in accordance with internationally accepted reporting standards and
should give a concise, accurate, and balanced picture of the company's sustainability and
CSR performance and activities.

Essential BRSR disclosures

Section - A

 Specific details regarding the listed entity, such as its name, CIN, year of incorporation,
registered office address, and business address.
 Details on the products and services the company sells, such as the commercial ventures
that generate 90% of its income and the products and services the company sells that
generate 90% of its revenue.
 Details regarding the operation of the entity, such as the number of locations where its
offices, factories, and/or other units are housed. This includes the clients and markets
that the business services, as well as the contribution of exports as a share of overall
sales.
 Data on employees, including the overall number of workers and employees at the
conclusion of a fiscal year, the number of workers and employees with disabilities, the
participation, inclusion, and representation of women, and therefore the employee
turnover for both permanent workers and employees.
 Details on holding, affiliated, and subsidiary businesses as well as joint ventures.
 Details on corporate social responsibility, including whether or not CSR is covered by
Section 135 of the 2013 Company Act, as well as revenue and net worth in rupees.
 Disclosures and Transparency of the Entity a description of the entity's main challenges
with responsible business conduct, as well as any compliances, complaints, or
grievances related to any of the nine National Guidelines on Responsible Business
Conduct principles.
 Section B: Management and Process Disclosur

 The names of the codes, accreditations, labels, and standards that your organisation has
adopted and related to each principle on a regional, national, and international level.

24
 While Storm Troops 8000, OHSAS, ISO, or BIS may be the standards, the Forest Bill
Council, Fairtrade, the Timberland Alliance, and other organizations may issue these
certifications or labels.
 Timelines that are precisely established for the entity's commitments, objectives, and
aims.

 The performance of the entity in relation to its actual commitments, objectives, and
targets, as well as the most plausible explanations for failure to accomplish them.
 The director's justification of the challenges, objectives, and successes of the corporate
responsibility report with reference to ESG.
 Details on the main official in charge of enforcing and monitoring the Business
Responsibility policy or policies.
Section C: Principle wise performance Disclosure

• Businesses should conduct their business and manage themselves in an ethically sound,
transparent, and responsible manner.
• Businesses are required to deliver goods and services in a way that safeguards people's
safety and property.
• Businesses ought to value and promote the wellbeing of all of their workers and those who
are a part of their supply networks.
• Businesses ought to respect and consider the interests of each of their stakeholders.
• Businesses ought to uphold and support human rights.
• Companies ought to respect the environment and work to preserve and improve it.
• Companies should act responsibly and transparently when influencing public and
regulatory policy.

2.4 ESG policy and culture of your company

The three key components of determining the sustainability and societal impact of an
investment in a corporation or industry are environmental, social, and governance, or ESG.
Like any other business, B2B enterprises like Kamat Hotels can affect the environment and

25
 society through their operations, goods, and services. As a result, it is crucial for B2B
businesses to adopt and publicly share their ESG practises.

ESG Policy

1. POLICY FOR PROVIDING SUSTAINABLE PRODUCTS AND

SERVICES
One of the key elements of the company's vision and goal statement is sustainability. The
company works to minimise its negative effects on the environment and to promote resource
efficiency, including the use of cloud servers, LED and CFL lighting, and other low-energy
office equipment.

2. EMPLOYEE WELL-BEING POLICY

The most prized assets of an organisation are its employees. The company encourages its
employees to perform with complete devotion, commitment, and ownership since it believes
in establishing a work environment with strong ethical ideals. The secret to attaining our
corporate objectives is a healthy and motivated team.

3. POLICY FOR STAKEHOLDER ENGAGEMENT

Each of the stakeholder groups has a number of ways for engaging with employees, clients,
investors, suppliers, and other stakeholders through a range of channels.

4. HUMAN RIGHTS PROTECTION POLICY

The mission of the company is fundamentally based on respect for human rights. We seek to
evaluate, evaluate, and manage the effects of our commercial actions on human rights based on
our operating environment, leverage, and business relationships. Employee actions within the
Company and its subsidiaries are subject to the Company's Code of Conduct.

5. POLICY FOR PROTECTION, AND EFFORTS TO RESTORE THE

ENVIRONMENT

26
Despite the fact that the Company's entessrprises have less of an impact on the environment,
the Company takes liability for any environmental harm caused by its operations. We have
developed strategies to cut back on the amount of resources we consume.

6. POLICY FOR PROVIDING VALUE TO CUSTOMERS

The goal of the organisation includes crucial elements like value and customer happiness. The
Company has concentrated on providing more value over the past few years by expanding its
product offerings on the internet and other platforms, such as Facebook, Google, Yahoo,
Microsoft, and other significant players in the mobile phone industry.

7. POLICY FOR ENVIRONMENT:

1) Making the necessary preparations for environmental sustainability.

2) Conservation of wildlife and plants, ecological harmony, and animal welfare

3) Agroforestry, resource preservation, and upkeep of soil, air, and water quality.

4) Donating to the Clean Ganga Fund, which the Central Government established to revitalise
the Ganga River.

8. POLICY FOR WOMEN, CHILDREN & SENIOR CITIZENS

1) Supporting career training, skill development, the formation of self-help groups,

entrepreneurship initiatives, etc. to promote gender equality and women's empowerment.

2) Directly or indirectly establishing, operating, or providing support for homes, hostels, and
day-care facilities for women, children, and orphans.

3) Directly or indirectly setting up, operating, or supporting nursing homes and other facilities
for the elderly and the poor.

4) Taking action to lessen the injustices that socially and economically disadvantaged groups
must contend with.

27
9. POLICY FOR HUNGER, POVERTY, MALNUTRITION, SANITATION
AND HEALTH

1) Ending extreme hunger, poverty, and malnutrition; promoting preventative healthcare;

encouraging good hygiene; and providing access to clean water.

2) Free food distribution to those in need and the impoverished

3) Executing Swach Bharat Abhiyan-style awareness campaigns on preventive healthcare and

sanitation directly or indirectly.

4) Donations to Section 8 Companies, Registered Trusts, and Societies formed to address

hunger, poverty, and malnutrition for the underprivileged

5) Giving poor or needy people medical assistance in the form of any kind of help, including
financial or non-financial contributions to medical costs, treatments, medications, etc.

6) Contributions to hospitals, pharmacies, diagnostic centres, medical camps, health check-up

camps, and other initiatives of a like nature.

7) Direct or indirect financial support for the construction or operation of hospitals.

10. POLICY FOR DISASTER MANAGEMENT

Disaster management includes assistance, recovery, and reconstruction efforts in the impacted
regions around the nation.

28
Chapter-3: Insights about the company’s and industry’s
SDG and ESG practices

29
3.1 Mapping of Company Business Practices with SDG/ESG

Kamat Hotels practices with SDG:

Kamat Hotels can play a role in achieving these goals by implementing sustainable practices
and policies in areas such as energy and water conservation, waste reduction, and local
community engagement.

Conserving Energy: Energy conservation in the hospitality industry entails a two-pronged

approach: reduction and efficiency. Organizations can start by training employees in behaviors
that reduce energy use. These behaviors can range from turning off lights to changing the
settings on washing machines and adjusting thermostats appropriately. Energy conservation
may also include friendly reminders to guests about their use of towels or electricity.

Reducing Waste: Organizations have numerous opportunities to limit their waste. To cut
down on food waste, companies can source their food locally or grow it on site. This reduces
how much food spoils and ensures fresher products. Businesses can also adopt food-donation
policies that let patrons know unused food will make it to the local food kitchen as opposed to
just being discarded.

For example, hotels and resorts can work towards SDG 7 (Affordable and Clean Energy) by
implementing energy-efficient lighting and HVAC systems, using renewable energy sources,
and promoting conservation behaviors among guests. They can also contribute to SDG 12
(Responsible Consumption and Production) by reducing their waste through recycling and
composting programs, and by sourcing food and other products from local and sustainable
producers.

Kamat Hotels can also support the SDGs more broadly by promoting sustainable tourism, which
can help to conserve natural and cultural heritage, protect biodiversity, and support local
economies.

Kamat Hotels can play a key role in achieving the SDGs by implementing sustainable practices
and policies, and by promoting responsible consumption and production.

30
Kamat Hotels Practices with ESG

Kamat Hotels have a unique opportunity to integrate Environmental, Social, and Governance
(ESG) principles into their operations and business practices. Here is a mapping of how various
ESG factors may be applied to the Kamat Hotels:

Environmental:

 Energy efficiency: Implementing energy-efficient technologies and practices in hotels,

resorts, and restaurants can reduce carbon emissions and save on energy costs.

 Sustainable sourcing: Using locally sourced, organic, and fair trade products can reduce the
environmental impact of food and beverage operations.

 Water conservation: Implementing water conservation measures in hotels and resorts can
help to preserve water resources and reduce costs.

Social:

 Labor practices: Ensuring fair and ethical labor practices for employees, including providing
fair wages and benefits, can improve employee satisfaction and retention.

 Community engagement: Building partnerships with local communities and supporting

community development projects can help to create positive social impact.

 Accessibility: Providing accessibility features and services for guests with disabilities can
improve the overall guest experience.

Governance:

 Transparency: Providing transparent and accurate information on company performance

and practices can help to build trust with stakeholders.

 Risk management: Identifying and managing risks related to environmental and social
factors can help to ensure long-term sustainability for the business.

31
 Compliance: Ensuring compliance with laws, regulations, and industry standards can help
to maintain a positive reputation and avoid legal and financial risks.

3.2 Sources of data collection

1) Communications on email, blogs,
2) Official data and statistics published on companies’ website.
3) Information through Published research paper provided online.
4) Data through Published journals.
5) Information through different blogs provided online on different social network (Face
book, YouTube, Instagram etc.)

3.3 Presentation of the insights about the company data

Kamat Hotels is a chain of hotels and resorts located in India. The company operates primarily
in the budget and mid-range hotel segments and is known for its affordable and comfortable
accommodations. The insights about Kamat Hotels are as follows:

1. Strong brand recognition: Kamat Hotels has a strong brand recognition among Indian
consumers, particularly in the budget and mid-range hotel segments. This is due to the
company's reputation for providing comfortable and affordable accommodations.

2. High customer satisfaction: The company has a high customer satisfaction rating, with many
customers praising the cleanliness, comfort, and value of their accommodations.

3. Convenient locations: Kamat Hotels are in convenient locations, making it easy for
travellers to access popular tourist destinations and business areas.

4. Affordable prices: Kamat Hotels is known for providing affordable accommodations,

making it a popular choice among budget-conscious travelers.

5. Good customer service: The company has a good reputation for customer service, with many
customers praising the friendly and helpful staff.

32
6. Online presence: The company has a strong online presence, with a website and social media
accounts that allow customers to easily book reservations and learn more about the hotel's
amenities and services.

33
Chapter-4:

34
Major initiatives in last one year of the company

The major initiatives have taken by Kamat Hotels in last one year:

 To enhance the aesthetics and general environment of Mumbai, The Orchid has adopted and
cares for traffic islands and gardens throughout the city.
 The Nirmalya Project was started by The Orchid and the Municipal Corporation of Greater
Mumbai to prevent the Nirmalya produced during the Ganesh festival from being dumped.
It involves gathering, sorting, and creating valuable vermicompost from it. The Golden Star-
Most Admired CSR Practice of the Year Award was given to the Nirmalya Project by the
Stars of the Industry organisation.
 To protect sparrows, old plastic cans that have been transformed into nest boxes have been
placed up in the hotel lane. The hotel's staff and visitors are also given access to these boxes.
 As a responsible corporate citizen, our company has hired a respectable number of
physically challenged individuals, giving this underserved section of society work
possibilities.
 Our company has hired a significant number of physically challenged people as a
responsible corporate citizen, opening up employment opportunities for this
underrepresented group in society.
 The Orchid turned off all non-essential lights as part of Earth Hour 2013 to support the effort
to inspire people across the world to take action against climate change.

Chapter 5: References
35
Chapter-1: Introduction to Sustainable Development Goals

https://www.undp.org/sustainable-development-goals

https://sdgs.un.org/publications/future-now-science-achieving-sustainable-
development-gsdr-2019-24576

https://thesustainablemag.com/environment/the-history-of-sustainable-
development-goals-sdgs/

Chapter-2: ESG Framework in India

https://timesofindia.indiatimes.com/blogs/not-categorized/deciphering-e-s-
and-g-in-the-esg-and-the-way-forward/

https://vinodkothari.com/2021/06/brsr-reporting-actions-and-disclosures-
required-for-business-sustainability/

https://vinodkothari.com/2021/06/brsr-reporting-actions-and-disclosures-
required-for-business-sustainability/

https://www.investopedia.com/terms/e/environmental-social-and-
governance-esg-
criteria.asp#:~:text=Environmental%2C%20social%2C%20and%20gover
nance%20(ESG)%20investing%20refers%20to,addressing%20climate%20
change%2C%20for%20example.

36