Sustainability Reporting by Firms in India: Insights From a Bibliometric Analysis
Shubhangi Rajawat & Ritika Mahajan
What the paper says
ABSTRACT Literature on sustainability reporting in India is growing steadily, signifying the academic interest in the field. However, despite the rise in literature, review work on the field's emergence, evolution, and trends has been underdeveloped. This study analyzes the trends and development of sustainability reporting (SR) research in the Indian context. It explores the factors motivating businesses' adoption of sustainability reporting, the evolution of reporting practices, and the regulatory changes in India that have promoted sustainability reporting. A bibliometric literature analysis is conducted using Scopus and Web of Science data of 357 publications. The study reveals the development and trend of sustainability reporting research in India through keyword analysis, influential articles, publication trends, and the intellectual structure through five themes, namely, CSR disclosures, the Role of corporate governance, Sustainability reporting and financial performance, the Role of employees and culture, and Determinants of sustainability reporting in the Indian context. This review would support the evolving reporting regulations in India. It can raise awareness, establish a knowledge basis, benchmark against global practices, encourage stakeholder participation, and inform policy development. By utilizing the paper's insights and recommendations, regulators can work toward establishing more robust sustainability reporting requirements that drive positive change in the country.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| 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.