Companies globally have embraced Corporate Sustainability Reporting as a transformative vehicle, enabling alignment of long-term objectives with corporate sustainability and social responsibility imperatives. Profit-centric priorities have given way to a laser focus on preserving reputation in fiercely competitive markets. Corporate sustainability practices concurrently bolster credibility among employees, business partners, and governmental regulators. Recently, there has been a discernible surge in the quantity of CSR and sustainability reports disseminated by organisations on a global scale. This remarkable uptick underscores the pivotal role that sustainability reporting plays in strategic decision-making and corporate policy formulation. In light of the preceding, the current investigation aspires to assess how corporate sustainability reporting manifests in India, adhering to the stipulations set forth by the Global Reporting Initiative (GRI).

Corporate Sustainability Reporting, GRI