CRITICAL ANALYSIS OF SUSTAINABILITY DATA REPORTING OF SELECTED INDIAN COMPANIES

Importance of Sustainability reporting has been underlined by governments, several non-profit and for-profit organizations. There is several research papers already published on Sustainability Reporting trends. Limited research available on the quality of the reports. Overall the trend is encouraging however; a lot has to be done in terms of the quality of the information disclosed in these reports. This research paper studies Sustainability Reports of top 100 (BSE Top 100) companies. A critical analysis is done on the data reporting practices and the gaps therein. Since one of the major reasons for the disclosure being the investor education, the information disclosed should be comprehended easily for making the decisions. Several gaps are seen in the way the data is presented in the Sustainability Reports by the companies. It gives a feeling that companies are more interested in the compliance rather than being proactive leaders of Sustainable development. Equal responsibility lies on the agencies that help in preparing the Sustainability Reports for the companies.