Abstract

Sustainability reporting is a tool used by the companies to convey their performance beyond the bottom line to its stakeholders. In India sustainability reporting will be compulsory for some specific companies from the year 2022-23. This study aims at the comparison of sustainability pillars to know the sustainability disclosure practices by three selected cement manufacturing companies in India. This study also aims at calculating the sustainability reporting index of these three selected cement manufacturing companies. Scores are derived using information gathered from secondary sources and content analysis of the annual reports and sustainability reports of the selected companies. The sustainability pillars and sustainability reporting index of the three chosen organisations were found to differ.

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