Sustainability Integration: corporate peporting practices in India

Description

Sustainability reporting practices have evolved significantly over the past decade in response to changing stakeholder expectations and regulatory requirements. Disclosure levels among Indian companies have also improved, reflecting a growing understanding of the link between sustainability, corporate performance and competitive advantage. This study, conducted by the GRI Regional Hub South Asia in collaboration with IIM Bangalore and TCS, examines the quality of sustainability disclosures among Indian organisations, with a specific focus on strategy, leadership commitment, materiality, risks and opportunities. It also explores how reporting processes support the integration of sustainability into core business strategies. The analysis is based on sustainability reports from 46 Indian organisations listed in the GRI Sustainability Disclosure Database (2013–2015), supplemented by in-depth interactions with leading companies. The findings reveal varied levels of maturity across firms, but indicate a gradual shift toward integrating sustainability into business decision-making, with increasing board-level engagement and adoption of GRI guidelines. While reporting is often treated as a public relations exercise, the study highlights its potential to strengthen transparency, accountability and long-term corporate transformation. Overall, the report underscores the importance of robust measurement, monitoring and disclosure systems in enabling organisations to transition toward a more sustainable future.

Publication Date

1-1-2015

Publisher

Indian Institute of Management Bangalore; Global Reporting Initiative (GRI); Tata Consultancy Services

Keywords

Corporate sustainability, Corporate governance, Corporate reporting

Source Link URL

https://www.globalreporting.org/resourcelibrary/GRI-IIMB-TCS%20Study%202016.pdf

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