Abstract
Sustainability Accounting has been observed to be gaining relevance for corporate performance. This has been reflected both by critical and managerial schools of sustainability accounting. So far, research has generated a sizeable body of insights into sustainability reporting and disclosure practices. Yet, little is known about the relationship between sustainability reporting and size nature of firm.This study evaluates the sustainability reporting in India. Content analysis is used to construct the sustainability reporting index. The study is based on the sustainability disclosure made in the annual reports of the listed companies in energy sector. The period of Study is 2007-08 to 2011-12. Data has been taken from annual reports published by companies. The results show that firms with larger total assets and more debts to equity disclose more detailed information regarding sustainability.
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