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Rising Eminence of ...
Rising Eminence of Sustainability Reporting : Evidence from India
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- Mishra, Nandita (författare)
- Faculty of Accounting and Finance, Amity College of Commerce and Finance, Amity University, Noida, India
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- Ashok, Shruti (författare)
- Faculty of Finance, Bennett University, Greater Noida, Uttar Pradesh, India
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- Dhingra, Deepika (författare)
- Faculty of Finance, Bennett University, Greater Noida, Uttar Pradesh, India
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(creator_code:org_t)
- 2021-03-13
- 2021
- Engelska.
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Ingår i: The Importance of New Technologies and Entrepreneurship in Business Development. - Cham : Springer. - 9783030692216 - 9783030692209 ; , s. 246-260
- Relaterad länk:
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https://libris.kb.se...
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https://urn.kb.se/re...
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https://doi.org/10.1...
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Abstract
Ämnesord
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- This paper is an attempt to examine the sustainability reporting practices of the top 40 public & private Indian companies (as per the ET-500 list). Using NVivo software, each company’s overall disclosure index is calculated on seven identified parameters. The study is conducted by applying content analysis on the past two-year’s annual reports of all the companies. To identify substantial variation in public and private company’s disclosure norms, the Mann-Whitney U test was applied for statistical analysis. Results indicate a significant difference in disclosure of environmental, human rights, social performance, society, product responsibility, and six capitals. Public sector companies are found to be more inclined in societal disclosures while the private sector companies are more inclined towards social responsibility. Environmental disclosures exhibit higher values for public companies and social performance indicators display higher values for private sector companies.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Global Reporting Initiative (GRI)
- Integrated reporting
- India
- Content analysis
- Stakeholders
- Sustainability reporting
Publikations- och innehållstyp
- ref (ämneskategori)
- kap (ämneskategori)
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