Assessment of Governance Dimensions in Sustainability Reports with Special Reference to Power Sector Companies

Abstract

The sustainability reporting regime has seen various developments over the past few years with matters like climate change, human rights, ethical governance and others gaining momentum. With the introduction of Business Responsibility and Sustainability Reporting, companies are now shedding light on their commitment towards sustainable operations. In this study, an attempt has been made to examine the governance indicators reported in the sustainability reports of power sector companies in India. Top 4 companies from the power sector based on market capitalization were selected for the analysis. The Sustainability Reporting Maturity Model, published by ICAI, serves as the benchmark for  5rscoring these companies.