Categories
Company Law

From Obligation to Opportunity: Crafting a Universal Vision for CSR

Garvit Gupta Introduction In India, it is no longer voluntary for companies to indulge in Corporate Social Responsibility (CSR); rather, it has been made compulsory under Section 135 of the Companies Act, 2013. Companies must spend on social initiatives at least 2% of their average net profits, where relevant if they meet stipulated thresholds. However, […]

Categories
Comparative Laws Competition Law Policy

Envisioning an ESG-Friendly Competition Regime: Drawing Lessons From the Netherlands Guidelines

Suyash Pandey The Authority for Consumers and Markets (ACM) in the Netherlands adopted the final policy on sustainability agreements– agreements between corporations that promote the development of the economy, the environment, society, and human rights. These agreements, inter alia, aim at lowering pollution, restricting the use of natural resources, protecting human rights, and assuring animal […]

Categories
Environment

BOND, GREEN BOND! : THE EMERGENCE OF GREEN BONDS IN INDIA

Aiyushi Mehrotra Climate change is a threat to the environment and the financial system alike. India’s unique topography, geography, geology, and climatic diversity makes it particularly susceptible to the  current ‘pandemic’. Green finance is rapidly gaining prominence as a priority for public policy and is central to the broader discussion of sustainable economic growth. Green […]