Published Online:April 2026
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP110226
DOI:10.71329/IUPJARAP/2026.25.2.244-265
Author Name:Bishal Patowary
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:244-265
The paper focuses on Top 100 Fortune India companies’ sustainability reporting (SR) practices during and after the Covid-19 pandemic. The study created SR index Global Reporting Initiative (GRI) parameters to examine corporate SR practices and the Covid-19 support programs of the selected companies during the study period. Additionally, regression model fit was developed to analyze the effect of sector and foreign association of a company on its sustainability prices. It discovered that the sectors (viz., automobile, banking and finance, pharmaceuticals, chemicals, IT, oil and gas, mining, FMCG, telecom, iron and steel, and textile) and the firms with international associations disclose more information (qualitative and quantitative) in their annual and sustainability reports. The banking and financial companies secured maximum score in the SR index.
According to the World Commission on Environment and Development report, the term “sustainable development” refers to the acts that address the current generations’ demands without jeopardizing the future generations’ ability to meet their own (The Brundtland Report: Our Common Future, 1987). With social and environmental impact disclosures becoming the new standard in the global economy, thousands of companies worldwide—from small and medium-sized enterprises (SMEs) to large corporations—have started reporting sustainability information over the past ten years (Global Reporting Initiative (GRI), 2020).