Cross sector comparison of sustainability reports of Indian companies: A stakeholder perspective

被引：25
作者：
Kumar, Vinod [1 ]
Gunasekaran, Angappa [2 ]
Singh, Kulbir
Papadopoulos, Thanos [3 ]
Dubey, Rameshwar [4 ]
机构：
[1] Inst Management Technol, Nagpur 441502, Maharashtra, India
[2] Univ Massachusetts Dartmouth, Charlton Coll Business, N Dartmouth, MA 02747 USA
[3] Univ Sussex, Sussex Sch Business Management & Econ, Brighton BN1 9RH, E Sussex, England
[4] Constituent Symbiosis Int Univ, Symbiosis Inst Operat Management, CIDCO, Shravan Sect, New Nashik 422008, India
来源：
SUSTAINABLE PRODUCTION AND CONSUMPTION | 2015年 / 4卷
关键词：
Content analysis; Global Reporting Initiative (GRI); India; Stakeholders; Sustainability reporting; Sustainability;
D O I：
10.1016/j.spc.2015.08.005
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
This paper focuses on sustainability reporting. The aim of this research is to compare the information content of sustainability reports of 36 Indian companies from 10 different industries/sectors. The economic, social, and environmental dimension of sustainability and stakeholders included in the reports are chosen as differentiators regarding sustainability reporting of various sectors. Following data content analysis, we illustrate that there are no differences in the content of sustainability reporting of Indian companies belonging to different sectors based on environmental, social and economic dimensions, but differences appear due to the broader dimension and perception of sustainability included in the reports. However, when considering different stakeholder groups, there are differences in the contents of sustainability reporting. We finally present the limitations of our work and suggest future research opportunities.
引用
收藏
页码：62 / 71
页数：10
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