This study examines the evolution, comparability and reported performance of environmental, social and governance (ESG) indicators in five listed Indian consumer-durable and electronics companies — Blue Star Limited, Crompton Greaves Consumer Electricals Limited, Dixon Technologies (India) Limited, Havells India Limited and Voltas Limited — over Financial Year 2020–21 to Financial Year 2024–25. Data were hand-collected from annual reports, Business Responsibility Reports (BRR), Business Responsibility and Sustainability Reports (BRSR) and BRSR Core assurance statements. Because disclosure boundaries and metric availability changed materially during the BRR-to-BRSR transition, the analysis relies on matched company-year panels, unit harmonisation, medians and percentage change, together with the Friedman test and paired Wilcoxon signed-rank tests; missing observations were never treated as zero. The evidence shows a clear improvement in reporting structure and external assurance but no uniform improvement in absolute environmental performance. For the four-company balanced panel, median energy use increased by 43.90 per cent and median water withdrawal by 92.26 per cent between FY2021–22 and FY2024–25, while the median renewable-energy share declined by 12.68 per cent between FY2022–23 and FY2024–25. Combined Scope 1 and Scope 2 emissions were heterogeneous across the three-company comparable panel. CSR expenditure and women’s representation generally increased, although the small sample limits statistical power. The findings indicate that greater ESG disclosure should not automatically be read as better ESG outcomes, and they support stronger boundary reconciliation, intensity-based reporting and comparable third-party assurance in Indian BRSR practice.