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Sustainability Reporting Practices in India: Employee Perspectives
The purpose of this study is to an analysis of employee involvement in framing sustainability reporting practices in India. The primary data were collected through questionnaires and the sample size for the study is 300 employees working in the selected BSE 30 companies. The study’s findings indicate that the emerging economies’ corporations link their performance with the extent, quality, and timeliness of environmental disclosure. The trend towards liberalization and globalization requires increased integration and the convergence to global environment disclosure standards. The results have implications to both corporate employees and policymakers.
Employees, Sensex, Stakeholders, Sustainable Practices, Policy.
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