Devi, Renu, Firoz, Mohammad and Saravanan, R (2024) Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study. Sustainability Accounting, Management and Policy Journal. ISSN 2040-8021
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Abstract
This study aims to investigate redundant information in mandatory non-financial reports (NFRs) demanded by regulators, focusing primarily on overlapping disclosures in a new Indian sustainability reporting (SR) framework. The findings reveal an information overlap in SR disclosure with other NFRs disclosures. The disclosures of Directors’ Report have higher cosine similarity scores at the firm level with SR, followed by the Management Discussion and Analysis report, Corporate Governance report and Corporate Social Responsibility report. The additional analysis reveals that qualitative disclosures and disclosures comprising governance factors overlap more in SR.
Item Type: | Article |
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Keywords: | Sustainability reporting | ESG | Redundancy | Textual analysis | Cosine similarity | Institutional theory |
Subjects: | Social Sciences and humanities > Economics, Econometrics and Finance > Banking and Finance |
JGU School/Centre: | Jindal School of Banking & Finance |
Depositing User: | Arjun Dinesh |
Date Deposited: | 27 Dec 2024 08:47 |
Last Modified: | 27 Dec 2024 08:47 |
Official URL: | https://doi.org/10.1108/sampj-10-2023-0786 |
URI: | https://pure.jgu.edu.in/id/eprint/8922 |
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