Corporate Sustainability Reporting: A Review of Initiatives and Trends

Daizy, Mitali Sen and Niladri Das

The IUP Journal of Accounting Research and Audit Practices, 2013, vol. XII, issue 2, 7-18

Abstract: 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.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:12:y:2013:i:2:p:7-18

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