Purpose This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential determinants on the sustainability disclosure of companies. Design/methodology/approach The study analyzes data of 75 top listed nonbanking companies operating in India included in NIFTY100 Index for the years 2014-2015 to 2018-2019. In the present study, environment, social and governance disclosure dimensions were considered to evaluate the sustainability reporting performance of companies using content analysis. Panel data analysis was conducted to investigate the impact of various factors on the extent of sustainability information disclosure. Findings Results indicate that environmentally polluting industries disclose significantly higher sustainability information than non-polluting industries in India. The empirical findings suggest that determinants such as company size, age, free cash flow capacity, government ownership and global reporting initiative (GRI) usage positively related to the extent of corporate sustainability disclosure. Contrary to the expectations, financial leverage and profitability were found to be negatively related to the sustainability disclosure of companies in India. Practical implications This study provides empirical evidence for regulators, practitioners and corporate strategists to assess the progress in the sustainability reporting landscape in India. The finding implies that large and established companies can reduce legitimacy costs through higher sustainability information disclosure. Interestingly, this premise did not hold in the case of high leveraged and profitable companies. Overall findings can also help policymakers to incorporate necessary reforms to improve sustainability reporting in India. Originality/value This study is one of the first studies to investigate the nature, extent and potential determinants of corporate sustainability disclosure in India. The paper adds to the existing literature on sustainability reporting by providing empirical evidence on the relationship between sustainability reporting and potential determinants such as government ownership, size, leverage, profitability, age, free cash flow capacity, industry and GRI usage.

Purpose This study aims to identify and analyse the interactions among drivers of anti-food waste behaviour at the consumer level. By understanding the mutual interactions among the drivers, an effort is made to identify the most driving and most dependent drivers through the total interpretive structural modelling (TISM) approach. Modelling offers inputs to propose focused interventions for reinforcing the identified drivers of anti-food waste consumer behaviour using the theoretical lens of social practices theory. Design/methodology/approach A proposed model of factors affecting anti-food waste behaviour is arrived at to suggest the most effective anti-food waste behavioural interventions. The factors were identified through an extensive literature search. A hierarchical structure of identified factors has been developed using TISM and MICMAC analysis through expert opinion. Focused marketing strategies towards promoting the identified factors for encouraging anti-food waste behaviour were suggested further. Findings This study identifies nine drivers based on extensive literature review, brainstorming and expert opinion. The TISM hierarchical model portrays the most important and least important drivers of household anti-food waste behaviour. It establishes that fundamental knowledge and socio-cultural norms are the most critical factors to drive the consumers. Marketers can focus on designing effective interventions to enhance the essential knowledge of the consumers and orient the socio-cultural norms towards anti-food waste behaviour. Practical implications This study offers implications for practitioners, policymakers and cause-driven marketing campaigns targeting anti-food waste behaviour. It provides an indicative list of critical factors relevant to household food waste behaviour, which can be used to drive effective marketing campaigns to nudge anti-food waste behaviours. Originality/value The proposed food waste behaviour management model was developed through modelling technique (TISM) and Cross-Impact Matrix Multiplication Applied to Classification (MICMAC) analysis, and relating them to marketing interventions is a novel effort in the food waste domain.

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