Sustainable Reporting Index of Select Cement Manufacturing Companies in India
DOI:
https://doi.org/10.33516/maj.v58i1.93-97pKeywords:
No Keywords.Abstract
Sustainability reporting is a tool used by the companies to convey their performance beyond the bottom line to its stakeholders. In India sustainability reporting will be compulsory for some specific companies from the year 2022-23. This study aims at the comparison of sustainability pillars to know the sustainability disclosure practices by three selected cement manufacturing companies in India. This study also aims at calculating the sustainability reporting index of these three selected cement manufacturing companies. Scores are derived using information gathered from secondary sources and content analysis of the annual reports and sustainability reports of the selected companies. The sustainability pillars and sustainability reporting index of the three chosen organisations were found to differ.Downloads
Downloads
Published
How to Cite
Issue
Section
References
www.baseindia.com
www.schroders.com
Priyanka Garg, 2017. “Development of sustainability reporting index (SRI) with special reference to companies in India,” DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer; Indian Institute of Management Calcutta, vol. 44(4), pages 259-273, December
www.m.growingscience.com
Papoutsi A, Sodhi MS. A Sustainability Disclosure Index Using Corporate Sustainability Reports. J Sustain Res. 2020;2(2): e200020. https://doi.org/10.20900/jsr20200020
Chouhan, V., Sharma, R., & Goswami, S. (2021). Sustainable reporting practices of selected cement companies in India: A case study. Accounting, 7(1), 151-160.
Oza, M. K., & Jokhi, M. (2021). Sustainability reporting practices with special reference to cement industry in India. Gap gyan-a global journal of social sciences, 4(2), 18-29.
Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management.
Burhan, A. H. N., & Rahmanti, W. (2012). The impact of sustainability reporting on company performance. Journal of Economics, Business, & Accountancy Ventura, 15(2), 257-272.
Khan, S., Chouhan, V., Chandra, B & Goswami, S. (2014). Sustainable accounting reporting practices of Indian cement industry: An exploratory study Uncertain Supply Chain Management, 2(2), 61-72.
https://www.usgs.gov/centers/national-minerals-information-center/cement-statistics-and-information