| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 694280 | Sustainable Production and Consumption | 2015 | 10 Pages |
•This article compares the information of sustainability reports of 36 Indian companies from 10 different industries.•The economic, social, and environmental dimensions and stakeholders are differentiators of sustainability reporting.•The results indicate that are no differences in the content of sustainability reporting in different sectors.•Differences appear due to the broader dimension and perception of sustainability.
This paper focuses on sustainability reporting. The aim of this research is to compare the information content of sustainability reports of 36 Indian companies from 10 different industries/sectors. The economic, social, and environmental dimension of sustainability and stakeholders included in the reports are chosen as differentiators regarding sustainability reporting of various sectors. Following data content analysis, we illustrate that there are no differences in the content of sustainability reporting of Indian companies belonging to different sectors based on environmental, social and economic dimensions, but differences appear due to the broader dimension and perception of sustainability included in the reports. However, when considering different stakeholder groups, there are differences in the contents of sustainability reporting. We finally present the limitations of our work and suggest future research opportunities.
