An Empirical Analysis of Sustainability Disclosure Practices: Evidence from India and China

Aparna Bhatia and Siya Tuli
Additional contact information
Aparna Bhatia: Aparna Bhatia, Assistant Professor, Department of Commerce and Business Management, Guru Nanak Dev University, Amritsar. E-mail: aparnamohindru@yahoo.co.in
Siya Tuli: Siya Tuli, Senior Research Fellow, Department of Commerce and Business Management, Guru Nanak Dev University, Amritsar. E-mail: siyatuli@yahoo.com

IIM Kozhikode Society & Management Review, 2014, vol. 3, issue 2, 135-148

Abstract: The present study seeks to access and compare the sustainability reporting practices in two major economies, that is, India and China. Index developed under global reporting initiative (GRI) guidelines is used. Content analysis is employed as a data collection tool. A total of 17 companies from BSE-30 (India) and 19 companies from SSE 50 (China), producing sustainability reports within the time period 2006–2007 to 2010–2011, comprise the sample set. Independent sample t test is used to compare the disclosure practices of India and China. Also, Kruskal–Wallis H test is applied for inter-category and inter-industry comparison of both countries. The results reveal that the sustainability disclosure scores are higher with respect to Indian companies as compared to Chinese companies. The results of independent sample t test are also significant at 1 per cent level of significance. However, Kruskal–Wallis H test suggests insignificant differences in the category-wise and industry-wise disclosure scores of both countries, that is, India and China. It is strongly recommended that China should strive more for sustainability practices in order to keep pace with its counterpart, that is, India.

Keywords: Sustainability reporting; global reporting initiative (GRI); BSE-30; SSE 50; content analysis (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/2277975214542057 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:iimkoz:v:3:y:2014:i:2:p:135-148

DOI: 10.1177/2277975214542057

Access Statistics for this article

More articles in IIM Kozhikode Society & Management Review
Bibliographic data for series maintained by SAGE Publications ().