This study provides a comprehensive analysis of environmental, social and governance (ESG) implementation practices followed by select Indian corporations in the NIFTY 100 index. Using a qualitative multi-case study of 11 high-performing companies, the study investigates organizational understanding, implementation strategies, barriers and opportunities for ESG. Conducted using reflexive thematic analysis of semi-structured interviews with ESG professionals and senior executives, the study finds seven central themes that exemplify effective ESG implementation: organizational understanding and perspective, environmental practices and climate disclosures, social impact and community initiatives, governance structures and board composition, barriers to strategic ESG adaptation, mitigation strategies and emerging opportunities. The findings significantly enhance theoretical understanding and practical implementation of ESG in the context of emerging markets, providing valuable insights for practitioners and policymakers alike, while underscoring the importance of technology, stakeholder engagement, and value creation as crucial enablers for successful ESG implementation.
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