Assessment of Environmental Disclosure Practices of Indian Corporate Sector Through Sustainable Development Goals
インド企業の環境情報開示慣行の評価：持続可能な開発目標を通じて (AI 翻訳)
Meenakshi Kaparwan, Resham Goyal, R. C. Dangwal
🤖 gxceed AI 要約
日本語
本研究は、UN SDGsに基づく環境開示指数（EDI）を提案し、インドNifty50企業の環境情報開示を評価した。3年間の150報告書を分析し、全体スコア53.28%、インフォシスが最高（89%）、化学セクターが最良、金融が最低であった。気候変動への報告が最多で、水中生物への報告が最少であり、セクター間で有意差が確認された。
English
This study proposes an Environmental Disclosure Index (EDI) based on UN SDGs to assess the disclosure practices of Indian Nifty 50 firms. Analyzing 150 reports over three years, they found an overall performance of 53.28%, with Infosys as top performer (89%), best sector 'Chemicals' and lowest 'Finance'. Most reported on climate action, least on life below water, with significant sector-level differences.
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
本論文はUN SDGsに基づく環境開示指数（EDI）を提案しており、日本の企業がSSBJや統合報告書においてSDGs関連の開示を強化する際の参考になる可能性がある。ただし対象はインド企業であり、日本の開示基準との直接比較には注意が必要。
In the global GX context
This paper provides a systematic framework for assessing SDG-aligned environmental disclosure, useful for global investors and regulators comparing disclosure quality across emerging markets. The EDI methodology can be adapted for other regions, including Japan, to evaluate and improve SDG reporting.
👥 読者別の含意
🔬研究者:This paper offers a structured EDI that researchers can apply or adapt to assess SDG disclosure in other markets.
🏢実務担当者:Corporate sustainability teams can use the EDI as a benchmark for improving SDG-related environmental reporting.
🏛政策担当者:Policymakers can note the sectoral disparities and use the findings to strengthen disclosure requirements for underperforming sectors.
📄 Abstract（原文）
ABSTRACT This study assessed the contribution of Indian firms in achieving Sustainable Development Goals (SDGs), focusing on the environmental dimension (SDG 12, 13, 14, and 15). We proposed an Environmental Disclosure Index (EDI) based on the UN SDGs to understand the reporting practices of Nifty 50 companies. Using content analysis, information was extracted from 150 disclosure reports, including 69 sustainability reports, 63 integrated annual reports, and 18 ESG reports covering 3 years (2019–20 to 2021–22). The results disclose an overall performance score of 53.28% with Infosys Ltd. emerging as the best performer (89%). Sector‐wise, ‘Chemical’ performed best, while ‘Finance’ is at the lowest. Firms reported maximum efforts along “climate action” and least effort under “life below water.” ANOVA results confirmed no significant difference at the firm level but significant variance across sectors. The study contributes a unique EDI, offering insights for stakeholders and implications for policymakers to strengthen sustainable practices.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/csr.70332first seen 2026-05-14 22:32:44
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