 |
International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.14 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
|
Issue: May 2025
Volume 10 | Issue 5
Review Result and Publication of Paper within : 2-3 days
Click Here For more DetailsFor Authors
Forms / Download
Published Issue Details
Editorial Board
Other IMP Links
Facts & Figure
Impact Factor : 8.14
Issue per Year : 12
Volume Published : 10
Issue Published : 108
Article Submitted : 14942
Article Published : 6711
Total Authors : 17943
Total Reviewer : 656
Total Countries : 120
Indexing Partner
Licence
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
|
Published Paper Details
|
|
| Paper Title: | A Comparative Study of Business Responsibility and Sustainability Reporting Practices: Evidence from Indian Gas Industry |
| Authors Name: | Ayushi Gupta , Prof. Pramod Kumar |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_190307
|
| Published Paper Id: | IJRTI2409021 |
| Published In: | Volume 9 Issue 9, September-2024 |
| DOI: | https://doi.org/10.5281/zenodo.13998160 |
| Abstract: | Since the introduction of NVG (National Voluntary Guidelines) and NGRBC (National Guidelines on Responsible Business Conduct), companies were obligated to adopt the nine principles of responsible business operations and activities included in the both mentioned guidelines as a base. With adaptation of said principals companies are mandated to report about the actions, policies or plans that they undertook in adopting these principles through their BRR (Business Responsibility Report), which is currently updated into BRSR (Business Responsibility and Sustainability Reporting). Though SEBI (Indian Security Exchange Board) has provided a standard format of reporting, companies were having different levels of compliance. Therefore this study aims to examine and compare the Responsibility Reporting practices of companies. Indian companies from Gas Industry (Indraprastha Gas Ltd., Gujarat State Petronet Ltd (GSPL), GAIL (India) Ltd., and Petronet LNG Ltd.) were selected which were continuously part of the top 500 listed companies of NSE in Gas Industry since 2016-17 as business responsibility reporting became mandatory for 500 companies from 1 April 2016. Content analysis was conducted to examine the reporting practices based on the formats provided by SEBI on 4 scales scoring for the period 2016-17 to 2022-23. Findings indicate that only 2 companies, Gujarat State Petronet Ltd. and GAIL (India) Ltd. have adopted all the 9 principles whereas Indraprastha Gas Ltd has adopted 7 and Petronet LNG Ltd. has adopted only 4 principles into their operations or business processes., and in respect of overall reporting practice it was found that quantity existed in the practices of companies as they adopted the proposed format but the quality of the information in respect to what was asked as per the format was not provided clearly. For several responses regarding principle’s adaptation, in-depth information was required, to which companies only offered evasive or partial answers. |
| Keywords: | Business Responsibility and Sustainability Reporting, National Stock Exchange, Responsible Business Conduct, Sustainability, ESG, SEBI |
| Cite Article: | "A Comparative Study of Business Responsibility and Sustainability Reporting Practices: Evidence from Indian Gas Industry", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.9, Issue 9, page no.133 - 140, September-2024, Available :http://www.ijrti.org/papers/IJRTI2409021.pdf |
| Downloads: | 000204863 |
| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
| Publication Details: |
Published Paper ID: IJRTI2409021
Registration ID:190307
Published In: Volume 9 Issue 9, September-2024
DOI (Digital Object Identifier): https://doi.org/10.5281/zenodo.13998160
Page No: 133 - 140 Country: Agra, Uttar Pradesh, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2409021 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2409021 |
| Share Article: | |
|
Click Here to Download This Article |
|
| Article Preview | |
|
|
|
Major Indexing from www.ijrti.org
| Google Scholar | ResearcherID Thomson Reuters | Mendeley : reference manager | Academia.edu |
| arXiv.org : cornell university library | Research Gate | CiteSeerX | DOAJ : Directory of Open Access Journals |
| DRJI | Index Copernicus International | Scribd | DocStoc |
ISSN Details
 |
 |
|
ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
DOI (A digital object identifier)
| Providing A digital object identifier by DOI.ONE How to Get DOI? |
Conference
Open Access License Policy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Important Details
Join RMS/Earn 300
WhatsApp
Click Here
Click Here
Indexing Partner |
|||
| Copyright © 2025 - All Rights Reserved - IJRTI | |||