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Critical analysis of sustainability data reporting of selected Indian companies

This research paper studies Sustainability Reports of top 100 (BSE Top 100) companies. A critical analysis is done on the data reporting practices and the gaps therein. | Critical analysis of sustainability data reporting of selected Indian companies International Journal of Management IJM Volume 9 Issue 3 May June 2018 pp. 119 128 Article ID IJM_09_03_013 Available online at http www.iaeme.com ijm issues.asp JType IJM amp VType 9 amp IType 3 Journal Impact Factor 2016 8.1920 Calculated by GISI www.jifactor.com ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication CRITICAL ANALYSIS OF SUSTAINABILITY DATA REPORTING OF SELECTED INDIAN COMPANIES Parag Kalkar Director Sinhgad Institute of Management Savitribai Phule Pune University Pune Anand Chitanand Research Scholar Sinhgad Institute of Management Savitribai Phule Pune University Pune ABSTRACT Importance of Sustainability reporting has been underlined by governments several non-profit and for-profit organizations. There is several research papers already published on Sustainability Reporting trends. Limited research available on the quality of the reports. Overall the trend is encouraging however a lot has to be done in terms of the quality of the information disclosed in these reports. This research paper studies Sustainability Reports of top 100 BSE Top 100 companies. A critical analysis is done on the data reporting practices and the gaps therein. Since one of the major reasons for the disclosure being the investor education the information disclosed should be comprehended easily for making the decisions. Several gaps are seen in the way the data is presented in the Sustainability Reports by the companies. It gives a feeling that companies are more interested in the compliance rather than being proactive leaders of Sustainable development. Equal responsibility lies on the agencies that help in preparing the Sustainability Reports for the companies. Keyword Sustainability Sustainability Reports Sustainability Reporting Sustainability data Cite this Article Parag Kalkar and Anand Chitanand Critical Analysis of Sustainability Data Reporting of Selected Indian Companies .