Business sustainability is in fact, one of the most demanding issues of this century. This raises the importance of accurately and transparently accounting for and reporting these activities. Sustainability reporting, of late, has become a mainstream activity among large and global corporations across the globe which reports both economic and non-economic activities of the firm and accountable to stakeholders (both internal and external) for organizational performance towards the goal of sustainable development. In this paper, an attempt has been made to study the sustainability reporting practices of select companies in India and its relationship with company performance. For this purpose, top 30 companies from across different sectors have been considered, which have been reporting on sustainability parameters as per the Global Reporting Initiative (GRI) guidelines at least for a period of five years. The relationship between CSR and the company performance found to be significant and the regression results shows significant influence of corporate sustainability reporting practices on company performance.
Volume 11 | Issue 6
Pages: 395-403