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

Kumar, Vinod, Gunasekaran, Angappa, Singh, Kulbir, Papadopoulos, Thanos, Dubey, Rameshwar (2015) Cross sector comparison of sustainability reports of Indian companies: A stakeholder perspective. Sustainable Production and Consumption, 4 . pp. 62-71. ISSN 2352-5509. (doi:10.1016/j.spc.2015.08.005) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:53038)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL: http://dx.doi.org/doi:10.1016/j.spc.2015.08.005

Abstract

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. Following data content analysis, we illustrate that there are no differences in the content of sustainability reporting of Indian companies belonging to different sectors based on environmental, social and economic dimensions, but differences appear due to the broader dimension and perception of sustainability included in the reports. However, when considering different stakeholder groups, there are differences in the contents of sustainability reporting. We finally present the limitations of our work and suggest future research opportunities.

Item Type:	Article
DOI/Identification number:	10.1016/j.spc.2015.08.005
Uncontrolled keywords:	Content analysis; Global Reporting Initiative (GRI); India; Stakeholders; Sustainability reporting; Sustainability
Subjects:	H Social Sciences
Divisions:	Divisions > Kent Business School - Division > Department of Analytics, Operations and Systems
Depositing User:	Kimberley Attard-Owen
Date Deposited:	10 Dec 2015 13:56 UTC
Last Modified:	05 Nov 2024 10:39 UTC
Resource URI:	https://kar.kent.ac.uk/id/eprint/53038 (The current URI for this page, for reference purposes)

University of Kent Author Information

Papadopoulos, Thanos.

Creator's ORCID:	https://orcid.org/0000-0001-6821-1136
CReDIT Contributor Roles:

Depositors only (login required):

Altmetric

Download Statistics

Total unique views for this document in KAR since July 2020. For more details click on the image.