Author: PRASANNASRI26092001

  • A COMPARATIVE STUDY ON EXPERT OPINION UNDER EVIDENCE LAWS : INDIA AND DEVELOPED COUNTRY

    A COMPARATIVE STUDY ON EXPERT OPINION UNDER EVIDENCE LAWS : INDIA AND DEVELOPED COUNTRY

    AUTHOR – SHUBHAM KUMAR* &  DR. DEO NARAYAN SINGH**

    * LL.M.( 2025 – 2026), CENTRAL UNIVERSITY OF SOUTH BIHAR, GAYA JI

    ** ASSISTANT PROFESSOR, SCHOOL OF LAW AND GOVERNANCE, CENTRAL UNIVERSITY OF SOUTH BIHAR, GAYA JI.

    BEST CITATION – SHUBHAM KUMAR &  DR. DEO NARAYAN SINGH, A COMPARATIVE STUDY ON EXPERT OPINION UNDER EVIDENCE LAWS : INDIA AND DEVELOPED COUNTRY, INDIAN JOURNAL OF LEGAL REVIEW(IJLR), 6 (4) OF 2026, PG. 694-705, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I467

    Abstract

    The expert opinion evidence is vital in making a decision in the courts when the dispute cannot be solved without scientific, technical or specialized knowledge that an ordinary judge cannot possess. In India, expert evidence is admissible and used under the Bharatiya Sakshya Adhiniyam, 2023, especially, Sections 39 to 45, which accepts expert opinion as evidence but does not hold it as conclusive. In India, courts have always argued that expert testimony is only advisory and should be looked upon critically and supported with other evidence to make it reliable and fair.

    This paper reviews the Indian legal system on expert opinion evidence and provides a comparative perspective with the situation in the United States, the United Kingdom, Canada, Australia, and the European Union. The paper sheds light on the major variations in admissibility requirements, judicial gatekeeping functions, expert neutrality, and accreditation processes that it has identified through a review of statutory and leading judicial cases. Whereas other jurisdictions like the United States and Canada have structured admissibility tests based on scientific reliability and relevancy, the Indian  system does not have a uniform standard, formal accreditation of experts, and no real protection against partisanism.

    Keywords: Evidence Laws, Expert opinion, The Bharatiya Sakshya Adhiniyam, 2023, International stander, gatekeeping, scientific innovation.

  • POLICE POWERS AND CITIZEN REMEDIES: A COMPARATIVE LEGAL ANALYSIS OF INDIA, THE UK, AND THE USA

    POLICE POWERS AND CITIZEN REMEDIES: A COMPARATIVE LEGAL ANALYSIS OF INDIA, THE UK, AND THE USA

    AUTHOR – SAHAJDEEP SINGH, STUDENT OF LAW DEPARTMENT, 6TH SEMESTER, CT UNIVERSITY

    BEST CITATION – SAHAJDEEP SINGH, POLICE POWERS AND CITIZEN REMEDIES: A COMPARATIVE LEGAL ANALYSIS OF INDIA, THE UK, AND THE USA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 01-05, APIS – 3920 – 0001 & ISSN – 2583-2344.

    ABSTRACT

    This paper examined the structure and functioning of policing systems in India, the United Kingdom, and the United States with specific emphasis on the availability and effectiveness of remedies against police misconduct. It analyzed the legal foundations governing police powers, including statutory frameworks such as the Bharatiya Nyaya Sanhita, Bharatiya Nagarik Suraksha Sanhita, and Bharatiya Sakshya Adhiniyam in India, the Police and Criminal Evidence Act 1984 in the United Kingdom, and constitutional protections in the United States. The study compared how these jurisdictions regulated police authority and responded to misuse of power.

    The research identified that although India established a comprehensive legal framework, enforcement of remedies remained inconsistent and often ineffective in practice. It evaluated key structural issues such as political interference, custodial violence, and absence of independent oversight mechanisms. In contrast, the United Kingdom and the United States demonstrated relatively stronger enforcement structures where procedural violations directly affected prosecution and accountability outcomes, though challenges such as excessive force and bias persisted.

    The paper further assessed the limitations of existing remedial systems and proposed targeted reforms, including the introduction of a remedy trigger mechanism, independent complaint authorities with binding powers, and stricter liability standards. It concluded that the legitimacy of policing depended not merely on legal provisions but on the certainty and effectiveness of remedies in addressing misconduct.

    Keywords: Policing, usa police, indian police, uk police, police misconduct, remedies, bnss, bns, bsa.

  • TOXICOLOGICAL EVIDENCE IN FORENSIC PHARMACOLOGY: LEGAL AND SCIENTIFIC INTERFACES IN CRIMINAL JUSTICE

    TOXICOLOGICAL EVIDENCE IN FORENSIC PHARMACOLOGY: LEGAL AND SCIENTIFIC INTERFACES IN CRIMINAL JUSTICE

    AUTHOR – HARINI P,STUDENT AT SCHOOL OF EXCELLENCE IN LAW (SOEL), THE TAMILNADU DR AMBEDKAR LAW UNIVERSITY CHENNAI

    BEST CITATION – HARINI P, TOXICOLOGICAL EVIDENCE IN FORENSIC PHARMACOLOGY: LEGAL AND SCIENTIFIC INTERFACES IN CRIMINAL JUSTICE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 856-874, APIS – 3920 – 0001 & ISSN – 2583-2344.

    ABSTRACT

    Toxicological evidence plays a pivotal role in forensic pharmacology, particularly in criminal investigations involving poisoning, drug-related offences, and unexplained deaths. This research paper explores the scientific and legal dimensions of toxicological evidence, evaluating its admissibility, reliability, and application in criminal trials. The intersection of forensic pharmacology and law raises significant questions about evidentiary standards, ethical concerns, and procedural safeguards. Through an interdisciplinary approach that encompasses case laws, statutory provisions, and comparative legal analysis across jurisdictions such as India, the United States, and the United Kingdom, this paper investigates how courts assess expert toxicological testimony, the impact of advancements in pharmacological testing, and challenges in interpretation. The research further highlights real- world case studies where toxicological evidence was central to conviction or acquittal. Emphasis is placed on the evolving role of forensic toxicologists and the necessity for legal actors to understand the limitations and potential of such scientific inputs. By critically analyzing the interface between science and criminal law, the study advocates for standardised protocols, enhanced cross-disciplinary training, and stronger legal safeguards to ensure justice.

  • TOXICOLOGICAL EVIDENCE IN FORENSIC PHARMACOLOGY: LEGAL AND SCIENTIFIC INTERFACES IN CRIMINAL JUSTICE

    TOXICOLOGICAL EVIDENCE IN FORENSIC PHARMACOLOGY: LEGAL AND SCIENTIFIC INTERFACES IN CRIMINAL JUSTICE

    AUTHOR – JAYASETHURAM K, STUDENT AT SCHOOL OF EXCELLENCE IN LAW (SOEL), THE TAMILNADU DR AMBEDKAR LAW UNIVERSITY CHENNAI

    BEST CITATION – JAYASETHURAM K, TOXICOLOGICAL EVIDENCE IN FORENSIC PHARMACOLOGY: LEGAL AND SCIENTIFIC INTERFACES IN CRIMINAL JUSTICE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 849-855, APIS – 3920 – 0001 & ISSN – 2583-2344.

    Abstract

    A Comparative Legal and Scientific Analysis Jurisdictions: India | United States | United Kingdom

    Toxicological evidence plays a pivotal role in forensic pharmacology, particularly in criminal investigations involving poisoning, drug-related offenses, and unexplained deaths. This research paper explores the scientific and legal dimensions of toxicological evidence, evaluating its admissibility, reliability, and application in criminal trials. Through an interdisciplinary approach encompassing case laws, statutory provisions, and comparative legal analysis across India, the United States, and the United Kingdom, this paper investigates how courts assess expert toxicological testimony, the impact of advancements in pharmacological testing, and challenges in interpretation. The study highlights real-world case studies, examines the evolving role of forensic toxicologists, and advocates for standardized protocols, enhanced cross-disciplinary training, and stronger legal safeguards to ensure justice.

    Keywords: Forensic Toxicology, Criminal Justice, Expert Testimony, Daubert Standard, Evidence Law, Pharmacology, Postmortem Analysis, Chain of Custody, Legal Standards

  • “ISSUES AND CHALLENGES IN THE PRACTICAL APPLICABILITY OF MEDICAL JURISPRUDENCE: A STUDY IN REFERENCE TO CRIMINAL JUSTICE ADMINISTRATION”

    “ISSUES AND CHALLENGES IN THE PRACTICAL APPLICABILITY OF MEDICAL JURISPRUDENCE: A STUDY IN REFERENCE TO CRIMINAL JUSTICE ADMINISTRATION”

    AUTHOR – ZOHEB AHMAD* & DR. ROSHNI SHRIVASTAVA**

    * STUDENT AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

    ** ASSISTANT PROFESSOR OF LAW AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

    BEST CITATION – ZOHEB AHMAD & DR. ROSHNI SHRIVASTAVA, “ISSUES AND CHALLENGES IN THE PRACTICAL APPLICABILITY OF MEDICAL JURISPRUDENCE: A STUDY IN REFERENCE TO CRIMINAL JUSTICE ADMINISTRATION”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 841-848, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I478

    Abstract

    Medical jurisprudence plays a pivotal role in bridging the disciplines of law and medicine, particularly within the framework of criminal justice administration. It provides scientific and medical evidence essential for investigation, adjudication, and administration of justice. However, despite its importance, the practical applicability of medical jurisprudence in India faces numerous challenges, including lack of infrastructure, inadequate training, procedural delays, ethical dilemmas, and poor coordination between medical and legal professionals. This research paper critically examines these issues and highlights the systemic gaps that hinder the effective utilization of medical jurisprudence in criminal proceedings. The paper further suggests reforms aimed at strengthening medico-legal practices to ensure fair and efficient justice delivery.

    Keywords: Medical Jurisprudence, Criminal Justice, Medico-Legal Evidence, Forensic Science, Legal Challenges

  • THE STATUTORY EVOLUTION OF DIGITAL EVIDENCE JURISPRUDENCE: AN ANALYSIS UNDER THE BHARTIYA SAKSHYA ADHINIYAM AND INFORMATION TECHNOLOGY ACT

    THE STATUTORY EVOLUTION OF DIGITAL EVIDENCE JURISPRUDENCE: AN ANALYSIS UNDER THE BHARTIYA SAKSHYA ADHINIYAM AND INFORMATION TECHNOLOGY ACT

    AUTHOR – KRATIKA MISHRA* & PROF. (DR) TAPAN KUMAR CHANDOLA**

    * STUDENT AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

    ** ASSISTANT PROFESSOR OF LAW AT AMITY LAW SCHOOL LUCKNOW, AMITY UNIVERSITY UTTAR PRADESH LUCKNOW CAMPUS

    BEST CITATION – KRATIKA MISHRA & PROF. (DR) TAPAN KUMAR CHANDOLA, THE STATUTORY EVOLUTION OF DIGITAL EVIDENCE JURISPRUDENCE: AN ANALYSIS UNDER THE BHARTIYA SAKSHYA ADHINIYAM AND INFORMATION TECHNOLOGY ACT, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 829-840, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I477

    ABSTRACT

    This paper argues critically the position, its admissibility in the court, and practical issues relating to digital evidence in contemporary criminal justice administration of cybercrime. With the rapid digitalization of the society, electronic records have become the centre of attention of criminal investigations. The current project involves use of a doctrinal research methodology to examine the process of replacing old aspects of evidentiary rules with newly updated systems, in this case, India, Bharatiya Sakshya Adhiniyam (BSA) and Information Technology (IT) Act, 2000. It discusses the hard statutory prerequisites of authenticity and the chain of custody that cannot be negotiable in order to overcome the volatility of data as it is. Additionally, the paper has also found that administrative bottlenecks that create severe obstacles such as technical challenges, such as end-to-end encryption, and procedural failures, such as ineffective forensic infrastructure and occurrence of transnational jurisdiction issues are a significant impediment to advancing AI use in cybercrime. Analysing the landmark Supreme Court decisions, the study shows inescapable errors in judicial practise. Finally, the paper concludes that the substantive laws have been developed, but the practical implementation remains behind, suggesting that the creation of the cyber court system and more forensic preparation should be implemented as soon as possible to protect criminal justice in the era of modernity.

    KEYWORDS: Bhartiya Sakshya Adhiniyam, Information Technology, Artificial Intelligence, Cybercrime.

  • NAVIGATING THE DIGITAL BORDER: A COMPARATIVE ANALYSIS OF CROSS-JURISDICTIONAL HURDLES IN INDIA’S TRANSNATIONAL CYBERCRIME INVESTIGATIONS

    NAVIGATING THE DIGITAL BORDER: A COMPARATIVE ANALYSIS OF CROSS-JURISDICTIONAL HURDLES IN INDIA’S TRANSNATIONAL CYBERCRIME INVESTIGATIONS

    AUTHOR – MANVENDRA SINGH* & MANEESH ADESH SRIVASTAVA**

    * 2ND YEAR L.L.M. STUDENT AT RAMA UNIVERSITY, KANPUR

    ** ASSISTANT PROFESSOR, FACULTY OF JURIDICAL SCIENCES, RAMA UNIVERSITY, KANPUR.

    BEST CITATION – MANVENDRA SINGH & MANEESH ADESH SRIVASTAVA, NAVIGATING THE DIGITAL BORDER: A COMPARATIVE ANALYSIS OF CROSS-JURISDICTIONAL HURDLES IN INDIA’S TRANSNATIONAL CYBERCRIME INVESTIGATIONS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 817-828, APIS – 3920 – 0001 & ISSN – 2583-2344.

    Abstract

    The digital technologies have been embraced exponentially, which has permanently transformed the environment of transnational crime, making the traditional Westphalian concept of territorial sovereignty more of a relic of the past. This research report is a comprehensive, doctrinal and comparative study of the cross-jurisdictional challenges bedeviling the law enforcement agencies in India when investigating and adjudicating transnational cybercrimes. This research helps to unravel the bewildering jurisdictional morass in contemporary digital investigations by critically analysing the very complicated interaction between the domestic legal systems of India, namely, the Information Technology Act, 2000, and the recent introduction of the Bharatiya Nagarik Suraksha Sanhita, 2023, and the procedural requirements of the latter. The approach is mixed, a mixture of doctrinal and comparative, contrasting the Indian legal stance on the issue with the world standards, including the Clarifying Lawful Overseas Use of Data (CLOUD) Act of the United States, the General Data Protection Regulation (GDPR) of the European Union, and the new United Nations Convention against Cybercrime of December 2024.

    The results indicate that there is a clear epistemic tension between anarchic cyber criminality and territorially specific police. The existing cross-border digital evidence gathering methods, which are mainly Mutual Legal Assistance Treaties (MLATs), are structurally flawed and lack adequate bureaucratic momentum and legal inconsistency, including the notions of dual criminality and probable cause. The discussion shows that although the statutory framework in India is highly aggressive in asserting extraterritorial jurisdiction based on unilateral long-arm jurisdiction, the application of the law is still stalled by foreign blocking laws and complicated data localization requirements. In the end, the paper will conclude that the solution to such investigative bottlenecks is to ensure that India progresses to a stage of not relying on archaic MLAT, but rather negotiating bilateral executive agreements under the CLOUD Act and aligning its judicial oversight mechanisms with its Section 94 of the Bharatiya Nagarik Suraksha Sanhita, 2023, as well as a proactive manner of directing the norm-setting path of the newly formed UN Cybercrime Convention to ensure the protection of both digital sovereignty and fundamental rights.

    Keywords

    Digital Sovereignty, Transnational Cybercrime, Extraterritorial Jurisdiction, Bharatiya Nyaya Sanhita, CLOUD Act.

  • “TRACING MEDIA LAW IN INDIA: FROM COLONIAL CENSORSHIP TO THE DIGITAL AGE THROUGH FILMS”

    TRACING MEDIA LAW IN INDIA: FROM COLONIAL CENSORSHIP TO THE DIGITAL AGE THROUGH FILMS”

    AUTHOR – NIKITA SHARMA, AMITY LAW SCHOOL, AMITY UNIVERSITY, MAHARASHTRA

    BEST CITATION – NIKITA SHARMA, “TRACING MEDIA LAW IN INDIA: FROM COLONIAL CENSORSHIP TO THE DIGITAL AGE THROUGH FILMS”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 807-816, APIS – 3920 – 0001 & ISSN – 2583-2344.

    ABSTRACT

    This review paper explains how media law in India developed through different historical periods using films. During Colonial rule, media was strictly controlled, and journalists were punished for speaking against the government. After independence, media got freedom under Articles 19(1)(a) and 19(2), but still faced pressure from politicians and powerful people. Because of this, media could not always report freely, and the public sometimes received biased or incomplete information. Journalism in India started with Hicky’s Bengal Gazette in 1780 by James Augustus Hicky. He was jailed for speaking against British officials, showing that media had fear from the beginning. From 1780 to 1939, media law in India was under strict British control. Laws like the Censorship Act 1799, Press Regulations 1823, Vernacular Press Act 1878, and Indian Press Act 1910 limited press freedom. Journalists were punished, and newspapers were controlled, making press freedom very risky before independence. The case of Queen Empress v. Bal Gangadhar Tilak was important, as it showed how sedition law was used to punish newspapers and stop people from speaking against the British. In the Pre-Independence Era, films like The Legend of Bhagat Singh, Gandhi, The Making of the Mahatma, and Ae Watan Mere Watan show how media was used secretly through pamphlets, newspapers, and radio to spread awareness In the Post-Independence Media Era (Pre-Emergency period) (1947–1974), shown in Reporter Raju, journalism focused on truth but faced pressure from authorities. In Brij Bhushan v. State of Delhi, the Supreme Court held that pre-censorship is unconstitutional. In Romesh Thappar v. State of Madras, it was decided that freedom of speech includes circulation of newspapers. Further, Sakal Papers v. Union of India held that the government cannot control newspaper price and pages. Similarly, Bennett Coleman v. Union of India struck down restrictions on newsprint. During the Emergency (1975–1977), press freedom was restricted. In ADM Jabalpur v. Shivkant Shukla, fundamental rights were suspended. This period is shown in films like Indu Sarkar and Emergency. In the Post-Emergency Era (1980–2000), media freedom improved. In R. Rajagopal v. State of Tamil Nadu, the Court protected privacy and publication of public records, shown in New Delhi Times. From 2000–2010 (Early Digital Era), films like Page 3 and No One Killed Jessica show media ethics and trial by media, supported by Siddhartha Vashisht v. State. From 2011–2019 (social media Era), films like Rann and Article 15 show fake news and social issues, while Shreya Singhal v. Union of India protected online speech. From 2020–2026 (OTT Era), films like Dhamaka and Scoop show modern journalism, and Madhyamam Broadcasting Ltd v. Union of India supported press freedom.Keywords:  Media Law in India, Press Freedom, Freedom of Speech, Censorship, Sedition Law, Article 19(1)(a), Article 19(2), Trial by Media, Media Ethics, Fake News, Digital Media, OTT era

  • LEGAL CONSEQUENCES OF GREENWASHING CLAIMS: ANALYSING SECURITIES FRAUD, MISREPRESENTATION, VIS-À-VIS ESG AUDITOR RESPONSIBILITY UNDER BRSR CORE FRAMEWORK

    LEGAL CONSEQUENCES OF GREENWASHING CLAIMS: ANALYSING SECURITIES FRAUD, MISREPRESENTATION, VIS-À-VIS ESG AUDITOR RESPONSIBILITY UNDER BRSR CORE FRAMEWORK

    AUTHOR – SHIVENDRA NARAYAN, STUDENT AT HIDAYTULLAH NATIONAL LAW UNIVERSITY, RAIPUR

    BEST CITATION – SHIVENDRA NARAYAN, LEGAL CONSEQUENCES OF GREENWASHING CLAIMS: ANALYSING SECURITIES FRAUD, MISREPRESENTATION, VIS-À-VIS ESG AUDITOR RESPONSIBILITY UNDER BRSR CORE FRAMEWORK, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 01-05, APIS – 3920 – 0001 & ISSN – 2583-2344.

    Abstract

    With environmental, social, and governance (ESG) metrics at the forefront of investment decisions, greenwashing which refers to dissemination of false environmental information, has evolved from a concern in marketing ethics to a legitimate concern in corporate law. The proliferation of ESG disclosures in capital markets has engendered a significant rise in greenwashing claims. In this study, the author examines the legal consequences of greenwashing through the intersecting lenses of securities fraud, civil misrepresentation, and auditor liability, with particular emphasis on India’s Business Responsibility and Sustainability Reporting (BRSR) Core framework mandated by the Securities and Exchange Board of India (SEBI). The study further analyses the mandatory assurance requirements to assess how ESG auditors are increasingly at risk. The author found that SEBI’s “strict comply or explain” policy in its BRSR Core effectively creates a “statutory bridge” to transform voluntary sustainability statements into concrete financial statements.

    Keywords: Greenwashing, ESG, BRSR Core, Securities Fraud, Unfair Trade Practices, Assurance Standards, SEBI.

  • STRATEGIC SYNERGY OF MARKET-BASED ENVIRONMENTAL MECHANISMS: ANALYZING THE STRATEGIC INTEGRATION OF ENVIRONMENTAL LEADERSHIP INDICATORS INTO INDIA’S BRSR FRAMEWORK

    STRATEGIC SYNERGY OF MARKET-BASED ENVIRONMENTAL MECHANISMS: ANALYZING THE STRATEGIC INTEGRATION OF ENVIRONMENTAL LEADERSHIP INDICATORS INTO INDIA’S BRSR FRAMEWORK

    AUTHOR – AYUJ SINGHAL, STUDENT AT HIDAYTULLAH NATIONAL LAW UNIVERSITY, RAIPUR

    BEST CITATION – AYUJ SINGHAL, STRATEGIC SYNERGY OF MARKET-BASED ENVIRONMENTAL MECHANISMS: ANALYZING THE STRATEGIC INTEGRATION OF ENVIRONMENTAL LEADERSHIP INDICATORS INTO INDIA’S BRSR FRAMEWORK, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (4) OF 2026, PG. 786-794, APIS – 3920 – 0001 & ISSN – 2583-2344.

    Abstract

    The research report examines how the environment leadership indicators of participation in the Green Credit Program (GCP) and Carbon Credit Trading Scheme (CCTS) are structurally integrated in BRSR in India. Traditionally, corporate sustainability has been a narrative concept but with BRSR requirement of the top 1,000 listed companies, a shift to standardized and outcome-focused disclosures has begun. This paper examines the ways in which the voluntary BRSR Leadership Indicators have turned into strategic hotspots of companies that want to show excellent ESG (Environmental, Social, and Governance) performance. Based on the 2025 changes in the Green Credit Rules methodology, the analysis displays a fundamental transformation in the form of simple plantation targets to the strict, five-year survival and canopy-density indicators. At the same time, the report investigates how the Indian Carbon Market (ICM) as an intensity-based compliance regime is operationalized, in contrast to the more ecological goals of the GCP and its focus on the gate-to-gate approach. By providing case studies of such industrial leaders as Tata Steel and Adani Green Energy, the study proves that the tactical implementation of these indicators helps to get to green financing and take risks related to international carbon tax, such as the Carbon Border Adjustment Mechanism (CBAM) of the EU. These results imply that even though the multi-tiered reporting structure in India, including BRSR Core and third-party assessment, help to eliminate greenwashing, still, the lack of standardization of the data and the involvement of marginalized stakeholders are the significant obstacles to a complete transition to an environmentally friendly state.