Sustainability Reporting Practices Of Indian Oil And Gas Industry: An Empirical Analysis

Abstract

Sustainability Reporting as per the Global Reporting Initiatives (GRI) Guidelines represent economic, environmental and social performance of an organization together in a single report. This study aims to identify the Sustainability Reporting Practices of Oil and Gas Industry in India. With the help of narrative disclosure and descriptive statistics, it is found that the companies belonging to this industry are absolutely aware of the significance of sustainability reporting practices and hence they have been following such practices in line with the globally accepted GRI guidelines.