INVESTOR BEHAVIOUR AND ESG REPORTING: INSIGHTS FROM BRSR CORE KPIS

Authors:

Kanika Mangla, Dr. Neha Yadav

Keywords:

ESG investing, investment behaviour, BRSR Core KPIs, sustainable finance, behavioural finance, India

Abstract:

The whole investment analytics recently focused on ESG parameters, while the BRSR Core India comes from the rear. This paper examines the notion of ESG parameters on behaviour of investors rather than just investment intention, with a discourse on nine KPIs under BRSR Core. The data of primary investors suitable for quantitatively explanatory research was collected for reliability assessment, correlation examination, and its regression modeling. As per the findings, BRSR's governance indicators come up as the strongest predictor of investment behavior, followed by the implications for the environment and social responsibility. The study found that a sample size of 350 respondents provided sufficient data for statistical assessment and model evaluation. The study used convenience sampling to gather data from easily reachable participants who provided different viewpoints about their ESG based investment patterns. This study seems to provide for the opening of a new approach in sustainable finance literature when combining mandatory ESG disclosure with observable investor behavior within a practical behavioral finance framework

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