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.