Through a review of the literature on the global context of ESG reporting and disclosure frameworks and analysis of existing ESG reporting in India, this issue brief provides an overview and contextual understanding of ESG frameworks and principles in India’s electricity sector. Additionally, it explores the challenges and opportunities ESG reporting might present for Discoms. Through this, the issue brief intends to catalyze a broader conversation among Discoms, electricity regulators, financial institutions, civil society, and other stakeholders on the opportunities for, and the challenges to implementing, ESG reporting in India's Discoms.