Corporate Sustainability Reporting: A Review of Initiatives and Trends
Daizy et al.
What the paper says
Corporations in India are under growing pressure from internal as well as external stakeholders to achieve corporate sustainability and consider the economic, environmental and social implications of their activities. Sustainability reporting is gaining momentum globally as an important communication tool for companies to disclose their sustainability plans and performance and enhance stakeholder confidence. This paper aims to review the various initiatives and trends of corporate sustainability with special reference to the recent trends of sustainability reporting in India. It also provides an overview of the development of various guidelines related to corporate sustainability reporting. The study finds that the sustainability reporting scenario in India is still at nascent stage. However, it contends that Indian corporations have been showing positive signs in embracing this concept, and the recent policy developments shall also encourage the reporting efforts in India.
20 citations
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.35 × 0.4 = 0.14 |
| M · momentum | 0.80 × 0.15 = 0.12 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.