Sustainability Reporting: An Evaluation of Various Approaches
Author : Dr. Rajkumar Nagarwal
Abstract :
Sustainability reporting is becoming an essential practice for companies that want to be transparent about their ESG (environmental, social, and governance) performance. Sustainability reporting techniques are compared and contrasted across several sectors and geographies in this research study. The research seeks to provide a thorough overview of present practices in sustainability reporting by investigating the standards and frameworks used, the quantity and quality of disclosures, and the difficulties encountered by businesses. The results show that there are a lot of different ways to report, which are caused by things like stakeholder expectations, corporate objectives, and legal needs. To help bring about more sustainable corporate practices worldwide, the paper finishes with suggestions for enhancing sustainability reporting in terms of its uniformity, openness, and efficacy. Sustainability reporting is becoming an essential practice for companies that want to be transparent about their ESG (environmental, social, and governance) performance. Sustainability reporting techniques are compared and contrasted across several sectors and geographies in this research study. The research seeks to provide a thorough overview of present practices in sustainability reporting by investigating the standards and frameworks used, the quantity and quality of disclosures, and the difficulties encountered by businesses. The results show that there are a lot of different ways to report, which are caused by things like stakeholder expectations, corporate objectives, and legal needs. To help bring about more sustainable corporate practices worldwide, the paper finishes with suggestions for enhancing sustainability reporting in terms of its uniformity, openness, and efficacy.
Keywords :
Sustainability reporting, environmental, social, and governance (ESG), comparative analysis, disclosure practices, reporting standards, regulatory requirements, stakeholder expectations
