Corporate Sustainability Reporting in India – A Disclosure
Mahua Biswas
Dr. Mahua Biswas, Assistant Professor, Department of Management Studies, Dayananda Sagar Institutions, Bangalore (Karnataka) India.
Manuscript received on May 20, 2016. | Revised Manuscript received on May 31, 2016. | Manuscript published on June 15, 2016. | PP: 1-8 | Volume-2 Issue-5, June 2016. | Retrieval Number: D0113042416
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© The Authors. Published By: Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Companies have adopted Corporate Sustainability Reporting because it enables them to align their long-term objectives with corporate sustainability and social responsibility. Organizations are no longer focused on profits, but rather maintaining their goodwill in the competitive market. Corporate sustainability also helps in achieving greater credibility among the employees, business partners and government regulators Over a period of time the number of CSR and sustainability reports published by organizations across globe has also been increased which shows that organizations taking sustainability reporting as a powerful tool in their decision-making as well as in their corporate policy and strategy. In view of the above the present study aims at to understand the extent to which corporate sustainability reporting exists in India with respect to the guidelines imposed by GRI.
Keywords: Corporate Sustainability Reporting, GRI, disclosure JEL: M41.