The Sustainability Reporting Practices and Trends in India 2012 – joint research by the Deutsche GesellschaftfürInternationaleZusammenarbeit (GIZ) India, the Global Reporting Initiative (GRI) Focal Point India, and Thought Arbitrage Research Institute.
The study focuses on analysing existing sustainability reporting practices in India across eight key economic sectors: Oil and Gas, Pharmaceuticals, Information Technology (IT), Banking, Metals and Mining, Construction, Power, and Automotive. It also explores the reasons behind reporting, and attempts a root cause analysis to establish factors that impede reporting in India.
The report gives an analysis of 110 annual reports, 75 sustainability reports and disclosures (either using the GRI Sustainability Reporting Guidelines, in response to the Carbon Disclosure Project (CDP) questionnaire, or aligned to the United Nations Global Compact (UNGC) Principles), and scrutinised 110 websites for accessing information on sustainability parameters.
The study examines disclosures and methods deployed to report on sustainability performance cutting across these eight sectors on their environmental, social, economic and governance performance. The study also exposes trends in the process of reporting, such as stakeholder dialogue, senior management involvement, linkage of sustainability performance to business strategy, and the extent of disclosures on performance indicators.
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