Environmental, Social, and Governance (ESG) compliance is about businesses being responsible for their impact on the planet, people, and ethical practices. The Global Reporting Initiative (GRI) provides a framework for organizations to disclose their sustainability efforts, like reducing emissions or ensuring fair labor. On the other hand, Business Responsibility and Sustainability Reporting (BRSR), mandated in India, aligns with global ESG norms but focuses on local issues, such as inclusive development. Both help companies showcase their accountability and build trust with stakeholders. In short, GRI is global, BRSR is India-specific, but both drive businesses toward responsible growth.