Journal of Commerce and Accounting Research

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Sustainability Reporting Practices in India: Employee Perspectives


Affiliations
1 Assistant Professor (Finance & Accounting), Indian Institute of Plantation Management Bengaluru (An Autonomous Organization of the Ministry of Commerce, Industry, GoI), Jnana Bharathi Campus, Bengaluru, Karanataka, India
     

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The purpose of this study is to an analysis of employee involvement in framing sustainability reporting practices in India. The primary data were collected through questionnaires and the sample size for the study is 300 employees working in the selected BSE 30 companies. The study’s findings indicate that the emerging economies’ corporations link their performance with the extent, quality, and timeliness of environmental disclosure. The trend towards liberalization and globalization requires increased integration and the convergence to global environment disclosure standards. The results have implications to both corporate employees and policymakers.

Keywords

Employees, Sensex, Stakeholders, Sustainable Practices, Policy.
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  • Sustainability Reporting Practices in India: Employee Perspectives

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Authors

B. Venu Gopal
Assistant Professor (Finance & Accounting), Indian Institute of Plantation Management Bengaluru (An Autonomous Organization of the Ministry of Commerce, Industry, GoI), Jnana Bharathi Campus, Bengaluru, Karanataka, India

Abstract


The purpose of this study is to an analysis of employee involvement in framing sustainability reporting practices in India. The primary data were collected through questionnaires and the sample size for the study is 300 employees working in the selected BSE 30 companies. The study’s findings indicate that the emerging economies’ corporations link their performance with the extent, quality, and timeliness of environmental disclosure. The trend towards liberalization and globalization requires increased integration and the convergence to global environment disclosure standards. The results have implications to both corporate employees and policymakers.

Keywords


Employees, Sensex, Stakeholders, Sustainable Practices, Policy.

References