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Proceedings of the 2022 International Conference on Research in Management & Technovation

Annals of Computer Science and Information Systems, Volume 34

Sustainability Reporting in India: A Critical Assessment of Business Responsibility Reports of the Top 100 Companies

DOI: http://dx.doi.org/10.15439/2022M7908

Citation: Proceedings of the 2022 International Conference on Research in Management & Technovation, Viet Ha Hoang, Vijender Kumar Solanki, Nguyen Thi Hong Nga, Shivani Agarwal (eds). ACSIS, Vol. 34, pages 27–36 ()

Full text

Abstract. This paper aims to investigate environmental, social and governance reporting compliance by the top 100 companies in India. It presents and discusses companies' compliance, the nature of disclosures, and the issues and challenges in reporting. For this purpose, content analysis of the business responsibility reports of these companies published between 2016 and 2019 and an expert survey were conducted. The paper provides insights into sustainability reporting compliance amid the ongoing efforts to develop reporting regulations in India suited to the country's context and, simultaneously, at par with global standards.

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