Embedding Sustainability into Businesses: Creating Sustainability Culture

Seema Joshi () and Ruchi Kansil ()
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Seema Joshi: University of Delhi
Ruchi Kansil: An academician and independent researcher

Chapter Chapter 6 in Looking at and Beyond Corporate Governance in India, 2023, pp 143-179 from Springer

Abstract: Abstract Numerous studies highlight the importance of sustainability reporting, which enables an entity to report publicly on its economic, environmental and social impacts and outcomes. Governments worldwide (including the Government of India) have been initiating various measures to facilitate the creation, building and embedding of sustainability cultureSustainabilityculture in business entities. This chapter outlines the evolution of sustainability reporting frameworks worldwide and norms followed in India along with the challenges faced by business entities in the preparation of such reports. An empirical exercise carried out in the present chapter on the impact of corporate governance on sustainability (ESG) reporting in the Indian context clearly reveals that sustainability culture is still a distant dream for many Indian firms (included in the study), and much remains to be done.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-3401-0_6

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DOI: 10.1007/978-981-99-3401-0_6

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