Comparative Analysis of Environmental Disclosure Practices of Indian Industries

IJEP 46(2): 184-192 : Vol. 46 Issue. 2 (February 2026)

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Shalini Yadav, S.K. Gupta*, Mehul Raithatha and L. V. Ramana

Indian Institute of Management, Finance and Accounts Department, Indore – 453 556, Madhya Pradesh, India

Abstract

The world grapples with growing environmental problems and organizations play a critical role in addressing sustainability issues. The sustainable development goals (SDGs), which must be achieved by 2030, pose a challenge for businesses worldwide. Industries across different sectors are collaborating to accomplish these goals in line with the business responsibility and sustainable reporting (BRSR) guidelines. These guidelines are mandatory for industries to follow in order to stay competitive in the market. Investors and stakeholders are increasingly aware of environmental, social and governance (ESG) objectives and it is crucial for them to understand the true picture of companies striving for societal welfare while maintaining competitiveness and dedication. In response to these global demands, regulatory bodies have started to mandate ESG reporting frameworks. This research paper focuses on the top 50 Indian corporations identified by the Nifty 50, using data from BRSR reports. The ranking algorithm analyzed this data. This study aims to help companies, stakeholders, investors, customers and the government gain an accurate understanding of the industry, its contributions and the gaps where efforts can be made to achieve the sustainability goals by 2030. It also encourages Indian industries performing effectively in their sectors to maintain sustainability and supports other competitors in adopting similar practices. Additionally, it can help them capture market share aligned with consumer and government interests.

Keywords

Business responsibility and sustainable reporting, Environmental, social and governance, Environment sustain-ability, Stakeholders

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