资源环境科技发展态势分析平台

Geneva, Switzerland 11 October 2018: Today, the World Business Council for Sustainable Development (WBCSD) and the Climate Disclosure Standards Board (CDSB) released a report on the state of India’s corporate sustainability reporting landscape.

The report compares India’s sustainability reporting practices with those of China and OECD countries, with a focus on the differences in disclosure channels, obligations and subjects disclosed. The research shows a strong emphasis on mandatory reporting and environmental matters across the three regions, although some differences emerge when focusing on reporting channels and alignment with the Sustainable Development Goal (SDGS). For instance, 23% of India’s provisions request sustainability information to be disclosed in companies’ annual reports, a third more than China.

The report also includes an analysis of the trends in reporting using WBCSD member companies in India, China and the OECD. Indian companies showcase good performance for stakeholder engagement, materiality assessments and assurance.

Explore the report to learn more about how India’s sustainability reporting is responding to various sustainability challenges, and the role that business plays in meeting the country’s sustainability ambitions.

This paper is part of series that explores the trends in corporate sustainability reporting that emerge from the research behind the Reporting Exchange, the global resource for corporate sustainability reporting. You can access the whole series here.