RECOGNISING SUSTAINABILITY THROUGH THE CORPORATE REPORTS A REVIEW OF DEVELOPMENT OF DISCLOSURES IN INDIA
Journal: International Journal of Advanced Research (Vol.9, No. 7)Publication Date: 2021-07-14
Authors : Priyanka Nayak; Narayan Kayarkatte;
Page : 416-429
Keywords : Sustainability Reporting GRI Environment reporting CSR Governance disclosure;
Abstract
Purpose: The stride of Sustainability has led to a new form of reporting called Sustainability Reporting. This form of reporting is being widely accepted and has recently surged amongst Indian corporates and researchers. This paper tries studying the evolution of Sustainability Reporting and its development In Indian context. It also attempts to identify the gaps in the available literature, for further research in this area. Design/Methodology: Using the literature published between 2011 and 2020 review is conducted in various aspects of Sustainability Reporting in India. Findings: As Sustainability Reporting became popular in India only two decades back, there are several gaps in the study in this area, leading to abundant dimensions for future research. The role of Policy makers, Regulators and Academicians in development of best practices in reporting also is highlighted. Practical implication: This study shall give a historical perspective of Sustainability Reporting in India and help researchers focus their study on critical areas that need to be researched. Originality/Value: Sustainability Reporting has drawn a large number of attentions amongst the financial stakeholders. There are several research/review being undertaken in this field. However, a review of the development of studies of Sustainability Reporting in India is one of its kinds. No previous research was found which systematically incorporates evolution and development of Sustainability Reporting in Indian context.
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