A study of Corporate Sustainability Reporting Practices in the Indian Energy sector

Q3 Environmental Science
H. Arora, N. Anwer, S. Narula
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引用次数: 0

Abstract

The study examines the sustainability disclosures of the Indian energy companies and maps these with respect to Sustainable Development Goals (SDGs). As a part of the study, eighteen energy companies’ publicly available sustainability disclosure data from their sustainability reports were analysed with respect to their performance towards their SDGs. The study has mapped sustainability disclosures and analysed the company’s contribution towards the SDGs by assessing the linked Global Reporting Initiative (GRI) indicators with the SDGs. To analyse the contribution towards SDGs, the criteria were applied to the GRI – compliant sustainability reports for the selected eighteen major energy companies. As a part of the methodology, the companies were categorized by the size of the companies (market capitalization), type (Govt. Vs Private) and Industry (as per UNFCCC segmentation under the Energy sector). The study discloses that SDG 10 and SDG 11 are among the SDGs for which most of the companies have not disclosed sustainability performance, whereas SDG 4, SDG 5 and SDG 9 are the SDGs for which the most contribution is evident as compared to other SDGs. The study contributes to the understanding of sustainability disclosure practises of the companies that are in different stages of adoption of sustainability reporting. The findings of the study contribute to making the disclosures of the company is more relevant to SDGs. Particularly, it is one of the first studies on Indian energy companies to assess sustainability disclosure performance in the context of SDGs.
印度能源行业企业可持续发展报告实践研究
该研究考察了印度能源公司的可持续性披露,并将其与可持续发展目标(SDG)进行了对比。作为研究的一部分,对18家能源公司可持续发展报告中公开的可持续发展披露数据进行了分析,以了解其在实现可持续发展目标方面的表现。该研究绘制了可持续性披露图,并通过评估与可持续发展目标相关的全球报告倡议(GRI)指标,分析了公司对可持续发展目标的贡献。为了分析对可持续发展目标的贡献,将标准应用于选定的18家主要能源公司的GRI合规可持续发展报告。作为该方法的一部分,根据公司规模(市值)、类型(政府与私营)和行业(根据《联合国气候变化框架公约》能源部门的细分)对公司进行了分类。该研究披露,可持续发展目标10和可持续发展目标11是大多数公司没有披露可持续发展业绩的可持续发展目标之一,而与其他可持续发展目标相比,可持续发展标准4、可持续发展目标5和可持续发展标准9是贡献最大的可持续发展标准。该研究有助于了解处于采用可持续性报告不同阶段的公司的可持续性披露实践。该研究的结果有助于使公司的披露与可持续发展目标更加相关。特别是,这是对印度能源公司在可持续发展目标背景下评估可持续性披露绩效的首批研究之一。
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来源期刊
Strategic Planning for Energy and the Environment
Strategic Planning for Energy and the Environment Environmental Science-Environmental Science (all)
CiteScore
1.50
自引率
0.00%
发文量
25
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