Global discussions about sustainability in life revolve around changing human mindsets while legal frameworks focus on changing reporting systems. This paper contends that the current ESG regulatory framework in India, which SEBI Business Responsibility and Sustainability Report (BRSR) is a part of, is at risk of imposing a culture of mere compliance to checklists rather than real corporate climate accountability. The main aim of the study is to assess the functioning of Companies Act, 2013 and the recent SEBI regulations on the belief that the laws many observers feel are largely reactive mechanisms for compliance than proactive tools for environmental stewardship. The paper adopts a doctrinal and analytical approach, examining the gap that exists in between the policy objectives of ESG obligations and actual practices in Indian corporate offices. Specific regulatory barriers are described because they enable business organizations to appear as acting in favor of the environment without changing the very nature of their business. The results show that while India has a high-level reporting scheme, there is a lack of educational system and incentive systems to integrate sustainability into the legal framework. For ESG laws to effectively reshape the planet, it is important for the legal structure to move beyond such governance which is merely based on disclosures. Liability rules ought to be implemented, thereby punishing environmental negligence and rewarding practical climate action, which will narrow the gap between the legal system and conscience of business. Keywords: ESG Regulations, Corporate Governance, SEBI BRSR, Climate Action, Greenwashing.