<h1>Sustainable development as a constitutional mandate shaping corporate ESG and CSR compliance and reporting frameworks.</h1> The document emphasises integration of sustainable development into corporate practice through the Companies Act CSR mandate, the National Voluntary Guidelines and the National Guidelines on Responsible Business Conduct, and by noting SEBI's business responsibility and sustainability reporting requirement for the largest listed companies. It frames sustainable development as constitutionally recognised under Article 21 and links that principle to policy priorities of regulatory simplification and trust based governance, while highlighting a transitional shift from CSR to comprehensive ESG approaches with focus on gender sensitive governance and capacity building.