“…Conglomerate companies have a diverse range of businesses under their scope and through studying them, insights into many different companies would be obtained. A lot of work pertaining to specific industries such as finance sector (Bryson, Atwal, Chaudhuri, & Dave, ; Sayed & Ghalib, ), oil and gas sector (Alazzani & Wan‐Hussin, ), retail sector (Baker, Cohanier, & Pederzoli, ), information technology sector (Dhanesh, ), construction sector (Glass, ), energy sector (Moseñe, Burritt, Sanagustín, Moneva, & Tingey‐Holyoak, ), construction and infrastructure sector (Siew, Balatbat, & Carmichael, ), metal and mining sector (Lee, ) do exist in India and abroad still conglomerates remains an unexplored sector when it comes to sustainability reporting. From a developing countries perspective, it becomes all the more important to study conglomerate sector as they are the market leaders from majorly all the sectors.…”