In Delhi, as in the rest of India, organisations must comply with various Environmental, Social, and Governance (ESG) regulations. These regulations are not consolidated into a single piece of legislation but are spread across multiple laws and guidelines. Here are a few (not all) key regulations: Companies Act, 2013: Section 134 (3) (m): Requires the board’s report to include details on energy conservation. Section 135: Mandates companies meeting certain criteria to form a Corporate Social Responsibility (CSR) committee and spend at least 2% of their average net profits on CSR activities. Securities and Exchange Board of India (SEBI) Regulations: Listing Obligations and Disclosure Requirements (LODR), 2015: Requires listed companies to disclose ESG-related information. Business Responsibility and Sustainability Report (BRSR): Introduced in 2021, mandates the top 1,000 listed companies to report on sustainability. Environmental Laws: Environment Protection Act, 1986: Provides the framework for environmental protection. Air (Prevention and Control of Pollution) Act, 1981 and Water (Prevention and Control of Pollution) Act, 1974: Regulate air and water pollution. Social and Labour Laws: Factories Act, 1948: Covers health, safety, and welfare of workers. Minimum Wages Act, 1948: Ensures fair wages for workers. Though only an ESG expert can help you understand which regulations are the most necessary for your business.