دورية
Sustainability reporting in India: a critical assessment of business responsibility reports of the top 100 companies
العنوان: | Sustainability reporting in India: a critical assessment of business responsibility reports of the top 100 companies |
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المؤلفون: | Mahajan, Ritika |
مصطلحات موضوعية: | sustainability business responsibility, India, ESG, nonfinancial reporting |
الوصف: | This paper aims to investigate environmental, social and governance reporting compliance by the top 100 companies in India. It presents and discusses companies' compliance, the nature of disclosures, and the issues and challenges in reporting. For this purpose, content analysis of the business responsibility reports of these companies published between 2016 and 2019 and an expert survey were conducted. The paper provides insights into sustainability reporting compliance amid the ongoing efforts to develop reporting regulations in India suited to the country's context and, simultaneously, at par with global standards. Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024). |
نوع الوثيقة: | Article |
اللغة: | eng |
الوصول الحر: | http://yadda.icm.edu.pl/baztech/element/bwmeta1.element.baztech-6e45afbc-fcf4-4459-aef5-649813d7eee6Test |
رقم الانضمام: | edsbzt.bwmeta1.element.baztech.6e45afbc.fcf4.4459.aef5.649813d7eee6 |
قاعدة البيانات: | BazTech |
الوصف غير متاح. |