An Analysis of Environmental Disclosure Practices in Indian Pharmaceutical and Chemical Industries
インドの医薬品・化学産業における環境情報開示実践の分析 (AI 翻訳)
Sanketkumar Babubhai Vachhani, Dr. Dineshkumar Ramjibhai Chavda
🤖 gxceed AI 要約
日本語
本研究は、インドの製薬・化学6社の2025-26年度年次報告書およびBRSR報告書を用いて環境情報開示指数（EDI）を分析。全社が指数で満点を獲得し、BRSRフレームワークによって開示が標準化されていることを確認。企業固有の要因の影響は限定的で、義務的なサステナビリティ報告が透明性向上に寄与していると結論。
English
This study analyzes environmental disclosure practices of six Indian pharmaceutical and chemical companies using an Environmental Disclosure Index (EDI) from their 2025-26 annual and BRSR reports. All companies achieved maximum scores, indicating standardization due to mandatory BRSR framework. Findings suggest company-specific factors have limited influence, highlighting the role of mandatory reporting in enhancing transparency and accountability.
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
インドは2022年から上場企業にBRSRを義務化しており、本論文はその枠組み下での環境開示の実態を示す。日本でもSSBJ基準策定が進む中、開示標準化と企業固有要因の影響に関する示唆は参考になる。特に医薬品・化学という環境センシティブ業種の事例として有用。
In the global GX context
India's mandatory BRSR framework is a notable example of regulatory push for sustainability disclosure. This paper provides evidence that such mandates lead to standardized high-level compliance, contributing to the global debate on mandatory vs voluntary disclosure and the use of indices like EDI to assess reporting quality.
👥 読者別の含意
🔬研究者:Provides empirical evidence of disclosure standardization under mandatory BRSR in Indian pharma/chem sectors.
🏢実務担当者:Benchmarking tool for companies adopting mandatory sustainability reporting frameworks.
🏛政策担当者:Illustrates the effectiveness of mandatory disclosure frameworks in standardizing environmental reporting.
📄 Abstract（原文）
Environmental disclosure has become an integral component of corporate reporting, particularly in environmentally sensitive sectors such as pharmaceuticals and chemicals, where business operations entail significant environmental impacts. This study examines the environmental disclosure practices of a selection of Indian companies using an Environmental Disclosure Index (EDI). The analysis is based on secondary data gathered from the annual reports and Business Responsibility and Sustainability Reports (BRSR) of six companies: Sun Pharmaceutical Industries Limited, Cipla Limited, Dr. Reddy's Laboratories Limited, Aarti Industries Limited, Navin Fluorine International Limited, and Vinati Organics Limited for the 2025–2026 fiscal year. The results reveal that all selected companies achieved the maximum score on the Environmental Disclosure Index, indicating comprehensive environmental reporting. The study concludes that environmental disclosure practices have become largely standardised due to regulatory initiatives, specifically the BRSR framework. Furthermore, the findings suggest that company-specific factors exert limited influence on disclosure levels within a regulated reporting environment, highlighting the growing role of mandatory sustainability reporting in enhancing corporate transparency, accountability, and environmental governance. Keywords: sustainability reporting; Environmental Disclosure; Environmental Disclosure Index; Pharmaceutical Industry; Chemical Industry.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.64823/ijebm.2601005first seen 2026-07-18 09:16:52
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