2021/12/01 by Kishore Kumar, Ranjita Kumari, Rakesh Kumar · 60 citations
Business, Management and Accounting · #Accounting #Business #Corporate Social Responsibility Reporting #Corporate governance #Corporate social responsibility #Corporate sustainability #Economics #Environmental Sustainability Index #Environmental Sustainability in Business #Finance #Index (typography) #Market capitalization #Panel data #Public relations #Scope (computer science) #Stock exchange #Stock market #Sustainability #Sustainability organizations #Sustainability reporting #Sustainable Supply Chain Management
paper · doi:10.1111/basr.12247
published in Business and Society Review 126(4), 513-538 (Wiley)
crossref issued 2021/12/01 · crossref published 2021/12/01 · crossref published-print 2021/12/01 · openalex publication_date 2021/12/01 · crossref published-online 2021/12/24 · crossref created 2021/12/24 · crossref deposited 2023/08/28 · openalex created_date 2025/10/10 · crossref indexed 2026/08/02 · openalex updated_date 2026/08/06
Abstract The purpose of this study is to explore the extent and nature of sustainability disclosure practices of companies from environmentally sensitive industries in India. It further investigates the influence of potential determinants on sustainability information disclosure of the companies. The study analyzed the data of 57 energy and mining companies included in NIFTY500 index at National Stock Exchange of India (NSE) for the period 2016 to 2019. In the present study, environment, social, and governance (ESG) parameters were considered to measure the corporate sustainability disclosure practices. Panel data analysis was conducted to investigate the impact of possible determinants on sustainability reporting. The results indicate that variables, such as firm size, market capitalization, and a standalone sustainability reporting, are positively associated with the sustainability information disclosure of companies. The finding also suggests that policymakers should promote a standalone sustainability reporting based on Global Reporting Initiative (GRI) standards and also broaden the existing scope of business responsibility reporting in India. Overall findings should help the policymakers and regulators to assess and advance the disclosure reforms to improve sustainability reporting in India.