A STUDY ON SECTOR-WISE ANALYSIS OF ESG PRACTICES BY CORPORATES IN INDIA
インド企業におけるESG実践のセクター別分析に関する研究 (AI 翻訳)
Asst. Prof. Deepti Chindarkar & Prof. Dr. Lata Krishnan
🤖 gxceed AI 要約
日本語
本研究は、インド企業のESG報告慣行をセクター別に比較分析したものである。銀行、IT、製造、エネルギーなどの主要セクターを対象に、年次報告書やBRSR開示からデータを収集し、開示の程度と質を評価した。サービス指向セクターの開示レベルが高く、環境集約型セクターに課題があることを示した。
English
This study conducts a sector-wise comparative analysis of ESG reporting practices among Indian companies across banking, IT, manufacturing, and energy sectors. Using data from annual reports and BRSR disclosures, it finds that service-oriented sectors have higher disclosure levels than environmentally intensive sectors, highlighting sector-specific gaps and policy implications.
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
インドのBRSR枠組みに基づくESG開示の実態をセクター別に分析した研究。日本のSSBJ対応や有報での非財務情報開示の参考となる比較材料を提供する。
In the global GX context
Provides a sector-level snapshot of ESG disclosure practices in India under the BRSR framework. Useful for comparing with global disclosure trends under TCFD/ISSB, particularly for emerging markets.
👥 読者別の含意
🔬研究者:Useful for comparative ESG disclosure research across sectors and emerging markets.
🏛政策担当者:Highlights sector-specific gaps in ESG reporting that could inform disclosure regulation.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) reporting has emerged as a crucial mechanism for assessing corporate sustainability and responsible business practices. In India, regulatory initiatives such as the Securities and Exchange Board of India’s (SEBI) Business Responsibility and Sustainability Reporting (BRSR) framework have significantly increased the emphasis on ESG disclosures. This study conducts a sector-wise comparative analysis of ESG reporting practices among selected Indian companies across key sectors, including banking, information technology, manufacturing, and energy. Using secondary data sourced from annual reports, sustainability reports, and BRSR disclosures, the study evaluates the extent and quality of ESG disclosures. The findings reveal substantial variations in ESG reporting across sectors, with service-oriented sectors exhibiting higher disclosure levels than environmentally intensive sectors. The study highlights sector-specific strengths and gaps in ESG reporting and offers policy and managerial implications for enhancing sustainability transparency in India.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.20137313first seen 2026-06-11 05:07:05 · last seen 2026-06-16 04:35:36
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