Sustainability reporting practices a study of selected companies in India

Abstract

The present study analysed sustainability reporting practices for a sample of selected companies in India, comprising of 187 companies across fifteen industry groups for a period of five years. To analyse the level of detail and comprehensiveness in sustainability reporting made by the sample companies a scoring methodology was adopted. The sustainability scores have been perused to analyse the sustainability reporting practices of companies from four perspectives, viz., parameter-wise disclosures, period-wise disclosures, industry-wise disclosures, and company-wise disclosures. Certain implications can be drawn on the basis of the findings of the study. The findings of the study will hopefully provide practitioners and researchers a valuable insight into corporate sustainability reporting. newline