The state of corporate sustainability reporting in India: Evidence from environmentally sensitive industries

Kumar, Kishore; Kumari, Ranjita; Kumar, Rakesh

doi:10.1111/basr.12247

Cited by 30 publications

(21 citation statements)

References 90 publications

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“…Besides the independent variables, certain variables can affect the relation of dependent and independent variables, known as control variables. The study has employed various measures of ownership structure such as institutional ownership, foreign ownership and promoter ownership, as well as firm-specific variables such as firm size, firm age, leverage and sales-asset ratio as control variables taken from previous studies such as Kumar et al (2021); as Ellili (2020), Karaman et al (2018), Orazalin and Mohmood (2018), Kuo and Yu (2017) and Li and Lu (2016).…”

Section: Methodsmentioning

confidence: 99%

Relationship among Environmental Performance, R&D Expenditure and Financial Performance: Evidence from Indian Manufacturing Firms

Verma

Sharma

Priyanka

2022

Global Business Review

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The study is conducted to analyse the effect of environmental performance on the financial performance of 67 Indian manufacturing listed companies, categorized into most polluting and least polluting companies for the period of 7 years i.e. from 2014–15 to 2020–21. The present study has employed environmental performance as independent variable measured by various environmental performance measures. The content analysis has been conducted to estimate the environmental performance scores. The study covers both measures of financial performance, i.e. accounting-based measures (Return on Equity) and market-based performance measures (Market to Book value ratio) as dependent variables. The control variables used in the study are ownership structure (promoter ownership, institutional ownership and foreign ownership), firm size, leverage ratio, firm age and sale to asset ratio. By using the feasible generalized least square method, the study found a positive association of environmental performance with financial performance of both categories of companies. In contrast, an adverse effect of research and development expenditure on performance has been observed. The study witnessed the moderating impact of research and development expenditure on the relationship between environmental and financial performance. The study found the mixed effect of ownership structure on the financial performance of manufacturing companies.

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Section: Methodsmentioning

confidence: 99%

Relationship among Environmental Performance, R&D Expenditure and Financial Performance: Evidence from Indian Manufacturing Firms

Verma

Sharma

Priyanka

2022

Global Business Review

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“…In Indian context, the research on SR in banking and finance sector is really scanty as most of the studies focussed on listed firms from non-financial sectors like (manufacturing, IT, cement, food processing and textiles etc.) excluding banking and financial sector [13][14][15][16][17][18] . In India, the empirical studies on analysing the extent and determinants of sustainability reporting in banking and finance sector are meagre.…”

Section: Rationale For the Studymentioning

confidence: 99%

“…In India, the empirical studies on analysing the extent and determinants of sustainability reporting in banking and finance sector are meagre. K. 17 stated that the research on industryspecific sustainability reporting in India is non-existent.…”

Section: Rationale For the Studymentioning

confidence: 99%

“…In India, empirical studies are being undertaken on examining the nature, trend and determinants of sustainability/ESG disclosure by either excluding companies in banking and finance sector from the sample or with a very small representation of companies from these sectors ( 13,[17][18][19]21 .Therefore, the present study seeks to fill this gap. To the best of authors' knowledge not a single study has been done on identifying determinants of SR in banking or finance sector so far in India.…”

Section: Rationale For the Studymentioning

confidence: 99%

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Impact of Corporate Attributes on Sustainability (ESG) Reporting: Evidence from Listed Banks in India

Maurya

Singh

2022

JBT

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The present study aims to examine the Sustainability (ESG) reporting practices and the impact of some corporate characteristics (age, size, profitability, leverage, and international presence) on the extent of sustainability disclosure of listed banks in India. The sample consisted of all ten banks listed on S&P BSE Bankex representing a large market share of the Indian banking sector. The Sustainability/CSR/Business responsibility reports of the sample companies for the F.Y 2019-20 were examined through the content analysis method using a self-developed Sustainability Reporting Disclosure Index (SRDI) based on the review of literature and standards on sustainability disclosure. The multiple regression technique is used to identify significant corporate attributes affecting Sustainability Reporting (SR). The findings indicate that dimensions like environment, human rights and labour practices are the least reported by selected banks. The regression results show that there is a positive and significant impact of size and leverage on the level of sustainability disclosure whereas age, profitability, and international presence are found to be insignificant. Corporate attributes like size, leverage and international presence are found to be positively and significantly associated with sustainability reporting among the selected banks. However, age and profitability are found to have a negative relationship. The empirical studies on the extent of ESG disclosure and its relationship with firm characteristics especially in the banking sector of developing countries like India are scarce, so this study is an attempt to fill this gap.

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“…The implementation of EMS is more prevalent among large companies; however, there is a rising trend of EMS development and execution among small and medium organizations. Acceptance and execution of EMS are no longer restricted to large-cap firms with high margins or high profit margins because of its many benefits [4,5,6]. Due to environmental awareness, a number of small and medium organization are looking EMS for recognizing and dealing bad effects of their economic actions on the atmosphere.…”

Section: Introductionmentioning

confidence: 99%

The Uptake of Environmental Management System by Small and Medium Enterprises (SMEs) in India

Sharma

Kumar²

2022

IOP Conf. Ser.: Earth Environ. Sci.

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The purpose of this study to scrutinize the drivers that impact the acceptance and execution of EMP in SMEs companies in India. To identify the various enablers exploratory research method was used. A total of 356 senior executives were surveyed from 89 manufacturing organizations located in NCR, India. Based on factor analysis, four factors were identified responsible for the adoption of environmental management actions in Indian SMEs. These factors were the most important enablers for application of management systems in the organization. These finding will be useful for the practitioners, policymakers and academicians to work upon these enablers to promote application of management system for environment in the organization.

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The state of corporate sustainability reporting in India: Evidence from environmentally sensitive industries

Cited by 30 publications

References 90 publications

Relationship among Environmental Performance, R&D Expenditure and Financial Performance: Evidence from Indian Manufacturing Firms

Relationship among Environmental Performance, R&D Expenditure and Financial Performance: Evidence from Indian Manufacturing Firms

Impact of Corporate Attributes on Sustainability (ESG) Reporting: Evidence from Listed Banks in India

The Uptake of Environmental Management System by Small and Medium Enterprises (SMEs) in India

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