Sustainable Reporting Practices of Indian Listed Companies: A Comprehensive Comparison with Global Standards
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Abstract
As the world's attention shifts to sustainable development, companies everywhere are implementing open and accountable reporting practices, with a focus on environmental, social, and governance (ESG) issues. This study looks at the extent to which Indian listed companies integrate environmental, social, and governance (ESG) aspects into their reporting practices and how they report sustainably. Through an examination of annual reports, sustainability reports, and other relevant documents, this study aims to identify the prevailing patterns, challenges, and factors impacting sustainable reporting in the Indian business sector. The study assesses the impact of legislative frameworks and international reporting standards on the adoption of sustainable reporting practices by Indian listed enterprises. Through a thorough examination of multiple approaches, the research enhances our understanding of the dynamic environment. The study was conducted for a period of five years. The study is empirical in nature. The major sources of data were collected from secondary sources. For analysis, the proper statistical techniques are employed
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References
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