International Journal of Research in Finance and Management
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E-ISSN: 2617-5762|P-ISSN: 2617-5754

2023, Vol. 6, Issue 1

Landscape of sustainability reporting: Synthesis of different frameworks

Dr. Vijay Singh, Pooja and Ankit Yadav

For facilitating efficiency and increasing the calibre of sustainability reporting, robust reporting standards are needed which can be implemented in economy as a whole consisting reporting responsibilities & operational activity of companies. Starting from national level such as SEBI, independent organizations like GRI & international organizations like UN, all are playing key role in creation & development of various sustainability reporting initiatives. This paper explains various global as well as national framework available for sustainability reporting. At global level, GRI and at national level, BRSR has emerged as most reliable and extensively used reporting framework. Many of these frameworks are widely followed such as GRI standards, which plays key role in various governmental policies or market instruments, OECD Guidelines, ISO 26000 Guidance and the list goes on.
Pages : 368-372 | 359 Views | 195 Downloads
How to cite this article:
Dr. Vijay Singh, Pooja, Ankit Yadav. Landscape of sustainability reporting: Synthesis of different frameworks. Int J Res Finance Manage 2023;6(1):368-372. DOI: 10.33545/26175754.2023.v6.i1d.227
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