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Sustainable Reporting Practices of Indian Corporate Sector: A Case Study of Listed Companies

Journal of Commerce and Accounting Research

Volume 12 Issue 3

Published: 2023
Author(s) Name: Sucheesmita Dash, Sanjeeb Kumar Dey | Author(s) Affiliation: Department of Commerce, Ravenshaw University, Cuttack, Gujarat, India.
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Abstract

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The contemporary changes in the past few years in corporate reporting practices ask for the incorporation of the financial, social and environmental performance of the company in one single report. The reporting of such performances in a single report is referred to as sustainable reporting. This kind of non-financial disclosure is still new in the Indian context. Sustainability reporting practices envisage social and environmental disclosures. This practice generally increases awareness among Indian corporations. Moreover, this reporting practice ensures the stakeholders that the business practices are transparent, fair and at the same time socially and environmentally friendly. This study will try to analyse the sustainability reporting practices followed by the NSE-50 listed companies. It will also try to analyse if there is any particular difference between the sustainability reporting practices of the sample companies and those of other companies. The data considered for the study is secondary in nature. It is collected from the annual reports, sustainability reports, and business responsibility reports published on the official site of the company. The study is conducted for a period of seven years, that is, from 2014–15 to 2020–21. Appropriate statistical tools are used for analysis purpose. The study found a significant difference in the sustainability reporting practices of the sample companies.

Keywords: Sustainability Reporting, Indian Corporate Sector, Nifty 50 Listed Companies Disclosures

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