Book Review

ESG and BRSR Reporting: A Comprehensive Guide by CA Kishore M. Parikh is a remarkable book that delves into the intricate world of Environmental, Social, and Governance (ESG) practices and Business Responsibility and Sustainability Reporting (BRSR). The author introduces innovative theories and presents complex topics in a concise and accessible manner. The book commences with a focus on the environment, where the author defines global risks as adverse circumstances that may lead to loss or injury.

Chapter 1 introduces the concept of ESG, emphasising that it encompasses not only environmental considerations but also broader aspects affecting various stakeholders such as customers, suppliers and employees. The pillars of ESG — environmental, social, and governance factors — are outlined, providing a comprehensive understanding of the framework. In the Environmental Pillar, the author provides examples of ESG considerations, ranging from air and water quality to climate change and nuclear radiation. Social factors, such as community relations, diversity and employee engagement, are also covered, along with governance factors like leadership, corruption and compliance. The book offers insights into environmental awareness in Vedic literature and updates global events such as COP26 and COP27, highlighting the advantages of incorporating ESG