ESG

Navigating Sustainability and Responsible Business

As Environmental, Social and Governance (ESG) considerations become central to corporate strategy, investment decisions and regulatory compliance, KBD assists clients in integrating ESG principles into their legal and business frameworks. The Firm advises on the growing landscape of sustainability-related regulation, reporting obligations and stakeholder expectations across Indian and international markets.

KBD’s ESG practice draws on its expertise across corporate law, competition, employment, data protection and transactional advisory to provide integrated guidance to clients seeking to align business conduct with evolving sustainability standards and regulatory requirements.

Scope of Services

ESG Regulatory Compliance

• SEBI Business Responsibility and Sustainability Report (BRSR) advisory
• Supply chain due diligence and sustainability compliance
• Environmental permits, consents and regulatory compliance
• Sector-specific ESG regulatory mapping

Corporate Governance

• Board-level ESG governance frameworks
• ESG policy drafting, review and implementation
• Stakeholder engagement and disclosure advisory
• Whistleblower, ethics and anti-corruption policy frameworks

Sustainable Finance & Transactions

• Green financing and ESG-linked loan documentation
• Sustainability-linked bond advisory
• ESG due diligence in M&A and investment transactions
• ESG representations and warranties in transaction documents

Social & Supply Chain

• Human rights and labour standards advisory
• Supply chain compliance frameworks and due diligence

• POSH compliance and workplace fairness frameworks
• CSR advisory and compliance under the Companies Act

REPRESENTATIVE MATTERS

• Assisted clients in developing supply chain compliance frameworks to address sustainability and human rights due diligence obligations under Indian and international standards.
• Provided ESG due diligence advisory in cross-border M&A transactions, including review of environmental liabilities, governance structures and social compliance records.
• Advised corporates on CSR policy development, project structuring and compliance reporting under the Companies Act, 2013.
• Assisted clients operating in the sustainable cotton and textile sectors on responsible sourcing frameworks, supplier audits and ESG contractual obligations.