Sustainability Accounting and Integrated Reporting Practices of Selected Indian Companies an Empirical Analysis

Abstract

Corporate reporting i.e. the annual reports of the company is the comprehensive newlinereport that provides information to the various groups of stakeholders. Traditionally, newlinethe annual report consists of the financial performance of the company. But, there newlinehas been a surge in the demand of information pertaining to Environmental newlineperformance, Social disclosures and the governance action to handle the challenging newlineenvironmental issues such as climate change, hazardous waste management, newlinewater management etc. and the social issues like human rights, anti-corruption, newlinegender gap, diversity and inclusion etc. Consequently, in business for the respect of newlineethics of sustainable change and to be socially responsible, the companies have to newlineachieve synergy between the social, financial and the environmental issues and in newlinethat progression sustainability accounting and corporate reporting has certain newlineimportance. newlineIn India there are multiple reporting frameworks prevailing such as NVGs, BRSR, newlineGRI, which is causing overburdening on companies to disclose their value creation newlineprocesses and practices in multiple reports e.g. Annual Reports, Sustainability newlineReports, BRSR, etc. Thus, there is a requisite of comprehensive accounting newlineprinciples along with a standard reporting framework that guides on accounting and newline