Sustainability Reporting: An Instrument of Corporate Accountability and Transparency

Reviewing Frameworks, Challenges, and Future Directions

Authors: Dr. Amit Kumar (Christ University, India), Sanjana Santra (Bennett University, India)

Corresponding Author Email: amitgem@gmail.com

Publication Date: February 1, 2025

Journal: Environment, Sustainability, and Governance Insights

Volume: 1 | Issue: 1 | Pages: 71–79

DOI: https://doi.org/10.64006/esgi/1105

Abstract

This paper examines the evolution and application of sustainability reporting (SR) as a mechanism for enhancing corporate transparency and accountability in ESG domains. It surveys frameworks such as GRI, TCFD, SASB, CDP, and India’s BRSR, highlighting their role in addressing regulatory compliance and stakeholder trust. Through a systematic thematic approach, the study evaluates disclosure challenges, including greenwashing, data quality, and standardization issues. Recommendations for better alignment, stakeholder engagement, and integrated reporting suggest a way forward in creating resilient, sustainable corporate ecosystems.

Keywords

Sustainability reporting, corporate accountability, ESG disclosure, carbon transparency, global reporting frameworks

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