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VOL. 12, ISSUE 12 (2025)
ESG reporting practices in India: A portrait of corporate sustainability
Authors
Sonali Sardar
Abstract
The Environmental, Social, and Governance (ESG) factor is crucial in
assessing companies' performance and assurance to environmental sustainability,
economic growth, and social welfare. This study evaluates ESG reporting
practices among Indian private and public sector companies in accordance with
the Business Responsibility and Sustainability Reporting (BRSR) framework. It
systematically explains how these Indian companies disclose ESG performance in
their annual and BRSR reports, recognising which ESG parameters receive the
most attention. The ESG parameters have been investigated in accordance with
the BRSR framework, emphasising an inclusive comparison between the reporting
practices of private and public sector Indian companies. The study precisely examines
the annual and BRSR reports of the top 15 public sector companies and 15
private sector Indian companies from 2019 to 2023, highlighting significant
variations in ESG reporting practices. The study employs content analysis to
determine the ESG score, ensuring a thorough understanding of the landscape for
further analysis.
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Pages:88-94
How to cite this article:
Sonali Sardar "ESG reporting practices in India: A portrait of corporate sustainability". International Journal of Multidisciplinary Research and Development, Vol 12, Issue 12, 2025, Pages 88-94
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