Cross sector comparison of sustainability reports of Indian companies: A stakeholder perspective
2015
Kumar, Vinod | Gunasekaran, A. | Singh, Kulbir | Papadopoulos, Thanos | Dubey, Rameshwar
This paper focuses on sustainability reporting. The aim of this research is to compare the information content of sustainability reports of 36 Indian companies from 10 different industries/sectors. The economic, social, and environmental dimension of sustainability and stakeholders included in the reports are chosen as differentiators regarding sustainability reporting of various sectors. Following data content analysis, we illustrate that there are no differences in the content of sustainability reporting of Indian companies belonging to different sectors based on environmental, social and economic dimensions, but differences appear due to the broader dimension and perception of sustainability included in the reports. However, when considering different stakeholder groups, there are differences in the contents of sustainability reporting. We finally present the limitations of our work and suggest future research opportunities.
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