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ESG REPORTING IN NIFTY 50 COMPANIES: NAVIGATING SUSTAINABILITY CHALLENGE

Nifty50企業におけるESG報告:サステナビリティ課題への対応 (AI 翻訳)

PRIYANKA SINGH, ASHISH PATEL

Indian Journal of Accountingプレプリント2025-07-23#ESG
DOI: 10.63637/ija.v57i1.51-71
原典: https://doi.org/10.63637/ija.v57i1.51-71

🤖 gxceed AI 要約

日本語

本論文は、インドのNifty50企業におけるESG報告の現状を調査。グローバル基準への準拠状況や課題を分析し、ESG統合の程度が企業行動に与える影響を考察。インド企業のサステナビリティ開示の実態を明らかにする。

English

This paper investigates ESG reporting practices among Nifty 50 companies in India, analyzing adherence to global standards, challenges, and the impact on corporate behavior. It provides insights into the current landscape of sustainability disclosure in leading Indian firms.

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

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

インド市場のESG開示実態を理解する上で参考になるが、日本のSSBJや有報制度とは直接関係しない。日本企業のインド進出やサプライチェーン管理において、現地の開示動向を把握する際に有用。

In the global GX context

This study contributes to the global understanding of ESG reporting in emerging markets, particularly India. It offers comparative insights for international investors and multinational corporations assessing ESG risks in Indian portfolios.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG reporting practices in an emerging market context, useful for comparative studies.

🏢実務担当者:Offers benchmarks for Indian companies and insights for multinationals managing Indian subsidiaries or supply chains.

🏛政策担当者:Highlights gaps in ESG disclosure that could inform regulatory development in India and other emerging economies.

📄 Abstract(原文)

This research paper aims to investigate the status of environmental, social, and governance (ESG) reporting practices among companies listed on the Nifty 50 index. As ESG considerations gain prominence globally, understanding how leading Indian companies address sustainability issues becomes imperative. The increasing global focus on Environmental, Social, and Governance (ESG) factors has spurred a paradigm shift in corporate reporting, with Indian companies actively participating in this transformative journey. This paper aims to comprehensively analyze the status of ESG reporting in Indian companies, shedding light on the current landscape, challenges faced, and the implications for sustainable business practices. This paper delves into the contemporary status of Environmental, Social, and Governance (ESG) reporting within the Nifty 50 companies, offering a comprehensive assessment of their sustainability disclosure practices. With the global surge in ESG awareness and regulatory emphasis on responsible business conduct, understanding the current state of ESG reporting among the premier companies listed on the Nifty 50 becomes pivotal. The study examines the extent of ESG integration, adherence to global reporting standards, prevalent challenges, and the impact of ESG reporting on corporate behavior. JEL Code:  G10, G11

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ESG REPORTING IN NIFTY 50 COMPANIES: NAVIGATING SUSTAINABILITY CHALLENGE | gxceed