ABSTRACT

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Sustainability Reporting in India

Professor R.L.Hyderabad. Karnatak University, Dhar

Sustainability reporting is a business reaction to social demand. It is a mechanism of meeting social expectations. The preset study investigates sustainability reporting practices as per GRI G4 framework among NIFTY companies listed on National Stock Exchange of India. The findings reveal that all sustainability reports disclose economic performance parameters. Over 95% of reports disclose on energy, water, emissions, and effluents and waste. Over 90% of reports reveal occupational health and safety aspects. Nearly 60% of reports disclose on child labour and forced or compulsory labour. Customer health and safety aspect is reported by 62% of sustainability reports.