Impact of ESG Reporting and Corporate Sustainability Practices in the Context of Indian Economic Scenario

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:The maturity framework and empirical correlations offer a basis for further research on disclosure effectiveness and ESG-financial resilience.

🏢実務担当者:The evidence on financial outperformance and stakeholder trust can support business cases for enhanced ESG reporting and assurance.

🏛政策担当者:The findings underscore the need for mandatory assurance and technology-driven disclosures to improve reporting quality and reduce greenwashing.

In an era of escalating environmental challenges, social inequalities, and governance scrutiny, Environmental, Social, and Governance (ESG) reporting has emerged as a cornerstone of corporate sustainability practices. This paper investigates the integration of ESG frameworks into corporate strategies, analysing how standardized reporting enhances transparency, mitigates risks, and drives long-term value creation. Drawing on a mixed-methods approach—including quantitative analysis of ESG disclosures from 500 global firms (2018–2025) and qualitative case studies of leading multinationals, the study reveals that robust ESG reporting correlates with a 15–20% improvement in stakeholder trust and financial resilience, particularly amid regulatory shifts like the EU's Corporate Sustainability Reporting Directive (CSRD) and India's Business Responsibility and Sustainability Reporting (BRSR). Key findings highlight challenges such as greenwashing, data inconsistencies, and varying global standards (e.g., GRI, SASB, TCFD), which undermine reporting efficacy. However, firms adopting integrated reporting models demonstrate superior sustainability outcomes, including reduced carbon footprints, enhanced diversity metrics, and stronger board accountability. The research underscores the role of ESG in aligning profit motives with planetary boundaries, influencing investor decisions, where ESG-compliant portfolios outperformed benchmarks by 8% annually and fostering innovation in circular economies. This study contributes to sustainability literature by proposing a maturity framework for ESG practices, offering actionable recommendations for policymakers and executives. It emphasizes mandatory assurance mechanisms and technology-driven disclosures (e.g., AI analytics) to combat inconsistencies. Ultimately, ESG reporting transcends compliance, positioning corporations as stewards of sustainable development in a resource-constrained world.

• openalex https://doi.org/10.65138/ijramt.2026.v7i6.3251first seen 2026-06-10 05:00:51
• semanticscholar https://doi.org/10.65138/ijramt.2026.v7i6.3251first seen 2026-06-10 05:17:52