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Monthly Journal: Publishes peer-reviewed aticles on theoretical and applied statistics and management systems, expoloring industrial statistics, actuarial and decision sciences.

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Open Access Research Article

Sustainability reporting quality of Indian firms? Pre and Post-SEBI amendment

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pp. 435–449Vol. 26Issue 3April 2023DOI: 10.47974/JSMS-1038XML
Published Online:
31 Mar 2023
Article type:
Research Article
Language:
EN
Article no.:
JSMS-1038
Pages:
435–449

Abstract

Following the amendment of company listing agreements in 2012, which required the 100 top listed companies to submit their sustainability reports, this study suggests to compare the quality of these reports before (2011) and after (2021) using the sustainability reporting (SR) elements based on global reporting initiatives (GRI). For both years, we employed content analysis of 51 environmentally sensitive firms’ annual, integrated, and sustainability reports. The findings show a substantial upsurge in sustainability reporting quality (SRQ) from 2011 to 2021. The quality of SR improvement suggests that businesses are dedicated to reducing, if not eradicating, environmental deterioration and social well-being.

Keywords

Subject Classifications

00A99

References

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