Cross sector comparison of sustainability reports of Indian companies: A stakeholder perspective

Vinod Kumar, Angappa Gunasekaran, Kulbir Singh, Thanos Papadopoulos, Rameshwar Dubey

Research output: Contribution to journalArticlepeer-review

14 Scopus citations

Abstract

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.

Original languageEnglish (US)
Pages (from-to)62-71
Number of pages10
JournalSustainable Production and Consumption
Volume4
DOIs
StatePublished - Oct 1 2015

All Science Journal Classification (ASJC) codes

  • Environmental Engineering
  • Environmental Chemistry
  • Renewable Energy, Sustainability and the Environment
  • Industrial and Manufacturing Engineering

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