Dr. Alka, Pandey and Aakriti, Sahu (2025) Integrated Reporting and Corporate Transformation: Shaping India’s Sustainability Disclosures. International Journal of Trend in Scientific Research and Development, 9 (4). pp. 22-29. ISSN 2456-6470

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Abstract

Sustainability has become an essential factor in the face of climate change. Companies recognized this as a chance to enhance their business value by implementing sustainability reporting practices. They utilize sustainability reporting to demonstrate their accountability and transparency concerning the information shared with their stakeholders. In India, sustainability reporting is increasingly important due to rising regulatory demands and stakeholder expectations. This research aims to examine the changing trends in sustainability reporting practices among Indian firms, with a specific emphasis on integrated reporting. Integrated reporting gives a comprehensive perspective of company operations in terms of financial and non-financial data, presenting the firm's performance and value creation across time. Study is based on descriptive research design and used data from corporate sustainability disclosures, annual reports, case studies, and existing literature available on sustainability reporting. This research presents the adoption patterns and pinpoints the main drivers of integrated reporting adoption, and the quality of IR. The study also emphasizes the benefits and challenges to widespread integrated reporting adoption. This research contributes to the deeper understanding of sustainability reporting in the Indian landscape and offers insights for policymakers, corporations and stakeholders to make policies on quality disclosures, enhance transparency and aid decision-making of stakeholders.

Item Type:	Article
Subjects:	Q Science > Q Science (General)
Divisions:	Postgraduate > Master's of Islamic Education
Depositing User:	Journal Editor
Date Deposited:	14 Jul 2025 11:05
Last Modified:	14 Jul 2025 11:05
URI:	http://eprints.umsida.ac.id/id/eprint/16289

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