The ESG reporting is gaining momentum with the stakeholders namely the investing public, customers and the Governments at large. The companies are looking at ESG reporting to be a Sustainable Competitive Advantage Strategy. There is a paradigm shift that needs to Brought about in the mindsets of investors that ESG metrics are competitive enough to the conventional portfolio. The Indian Companies Act, 2013 is a landmark initiative of the Government wherein the organisations operating in Indian soil must necessarily cough up two percent of three years average profit (Sec.135). This is the firm determination of the Government to deal with the organizations that were evading from the social responsibility initiatives. Thanks to the Government of India initiative. Further, the modalities of two percent spending with the variables of transparency and accountability is a right measure on the part of the central government to tame the organization and fall in line with the correct channelizing of CSR amount. The present article is an account of the micro level fundamental study of the BSE listed companies who have undertaken the ESG reporting and Responsible Investment.