Cohesion and variability in corporate sustainability among Indian firms: a content analysis approach Online publication date: Tue, 03-Sep-2024
by Sonia Kalra; Amit Seth; Poonam Rani
Global Business and Economics Review (GBER), Vol. 31, No. 3, 2024
Abstract: The study delves into an unexplored territory of analysing the corporate sustainability disclosure practices of India's top-listed firms, intending to shed light on the stringent and pragmatic aspects of their reporting. By mapping international standards guidelines with Indian reporting guidelines, the study has created a pragmatic and standardised tool for measuring and comparing the sustainability disclosure practices of India's top-listed firms. The finding of the study highlights a unique and stringent reality in the corporate sustainability reporting practices of India's top-listed firms. Despite a consistent style of reporting throughout the year, the data reveals a concerning trend where social dimensions of sustainability are given more attention than the environmental and economic dimensions. Hence, the study aims to not only inform but also empower stakeholders with the necessary information to drive sustainable change in the Indian corporate landscape.
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