Assessing sustainability reporting of Indian infrastructure firms
| Autor: | Rakesh Yadav, Ram Nayan Yadava |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | SocioEconomic Challenges, Vol 7, Iss 2, Pp 119-129 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2520-6621 2520-6214 |
| DOI: | 10.21272/sec.7(2).119-129.2023 |
| Popis: | This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of Business sustainability. The main purpose of the research is to look at the quality of sustainability reports of Indian infrastructure firms and use scoring method from literary sources for solving the problem and the issue of Business sustainability. The relevance of this scientific problem decision is that it adds to the literature of sustainability of firms. Investigation of the topic in this paper is carried out by using the Global Reporting Index (GRI) framework viz., economic, environment and social factors Methodological tools of the research methods were scoring methods which has been used for decade by the researchers in this field of study. The object of research is the analysis of sustainability reports of Indian Infrastructure firm because this sector faces namely external business environment negativities in Indian context. The paper presents the results of an empirical analysis by comparing large, medium and small firms, which showed that difference inside the large, medium, small group of companies. We find support to the earlier researches that have shown, large companies report better sustainability scores more than smaller ones on sustainability reporting. The research empirically confirms and theoretically proves the resources based view of strategic management. The results of the research can be useful for policy makers who can promulgate better incentive and provide technical expertise to medium and small firms to enhance their sustainability reporting. |
| Databáze: | Directory of Open Access Journals |
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