Cross sector comparison of sustainability reports of Indian companies: A stakeholder perspective

What is it about?

This paper focuses on sustainability reporting. The aim of this research is to compare the information content of sustainability reports of 36 Indian companies from 10 different industries/sectors. The economic, social, and environmental dimension of sustainability and stakeholders included in the reports are chosen as differentiators regarding sustainability reporting of various sectors.

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Why is it important?

This research compared the information content of sustainability reporting conducted by Indian companies belonging to different sectors.