*Research Scholar, Faculty of Commerce and Business, Delhi School Of Economics, University Of Delhi
**Professor, Faculty of Commerce and Business, Delhi School of Economics, University of Delhi
***Director, Institute of Management Studies, Gaziabad
Online published on 14 December, 2017.
Coupled with increasing concern for environment and growing recognition of social responsibility, sustainability reporting has gained importance over the years. Global Reporting Initiative (GRI) has emerged as a widely accepted framework for reporting corporate involvement with sustainability initiatives. In recent years, a few Indian companies too have adopted this framework.
No empirical studies exist examining the incidence and nature of reporting under the GRI framework adopted by the Indian corporate sector.
The present study aims at analysing as to what extent and which types of the Indian companies have adopted the GRI framework and what kind of reporting they are practising.
The study is based on the information compiled from the GRI website and cross-examined in terms of firm characteristics and nature of reporting.
The results show incidence as well as type of reporting by Indian organisations.
The study findings are expected to be useful to the management of GRI and policy makers in the country in devising strategies for larger and more rigorous adoption of the GRI framework.
Sustainability reporting, GRI framework, Firm characteristics, Indian companies
