Proceedings of the International Conference on Smart Systems and Social Management (ICSSSM-2 2025)

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Bridging Compliance and Credibility: An Empirical Study of Sustainability Reporting Practices among Select BSE-Listed Companies

Authors
Sudip Chakraborty1, *, Padum Chetry1, Daya Massar Nongbri1, Niva Kalita1, Richika Kedia1
1The Assam Royal Global University, Guwahati, Assam, India
*Corresponding author. Email: sudip.chakraborty@rgi.edu.in
Corresponding Author
Sudip Chakraborty
Available Online 31 December 2025.
DOI
10.2991/978-2-38476-533-1_16How to use a DOI?
Keywords
Sustainability reporting; ESG disclosure; Business Responsibility and Sustainability Report (BRSR); Corporate governance; India
Abstract

This paper explores how selected companies listed on the Bombay Stock Exchange (BSE) approach sustainability reporting, with a focus on how well their disclosures align with widely recognised international frameworks, including the Global Reporting Initiative (GRI) and Environmental, Social, and Governance (ESG) principles. Using a descriptive and comparative design, the study reviews secondary data drawn from company annual reports, sustainability statements, and official websites for a defined time frame. Firms from multiple industries were examined to evaluate the depth, consistency, and quality of information shared about their environmental, social, and governance impacts. The results indicate clear differences in reporting maturity across sectors, with some industries showing stronger integration of sustainability into corporate policies than others. Large firms often report more comprehensively and reference global standards, but reporting gaps and inconsistencies remain, especially among smaller and mid-sized companies. The findings rely entirely on publicly disclosed information for a targeted group of BSE firms and may not reflect all aspects of sustainability practices across India’s corporate sector. Broader studies using larger samples and mixed methods would help validate these insights further.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Smart Systems and Social Management (ICSSSM-2 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2025
ISBN
978-2-38476-533-1
ISSN
2352-5398
DOI
10.2991/978-2-38476-533-1_16How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sudip Chakraborty
AU  - Padum Chetry
AU  - Daya Massar Nongbri
AU  - Niva Kalita
AU  - Richika Kedia
PY  - 2025
DA  - 2025/12/31
TI  - Bridging Compliance and Credibility: An Empirical Study of Sustainability Reporting Practices among Select BSE-Listed Companies
BT  - Proceedings of the International Conference on Smart Systems and Social Management (ICSSSM-2 2025)
PB  - Atlantis Press
SP  - 227
EP  - 239
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-533-1_16
DO  - 10.2991/978-2-38476-533-1_16
ID  - Chakraborty2025
ER  -