Sustainability Reporting Practices in India: A Select Case Study of Computer – Software Companies

Abstract

In the era of globalisation, there has been a paradigm shift to a number of companies in India, which have made an endeavour to attain global standards. These companies working globally have formulated operational strategies to achieve sustainable growth in the Global environment. As a result, in the last few years they have been taking this issue of sustainability extremely serious through active participation in strengthening their internal governance and taking initiatives for protection of environment and development of society at large. It is needless to mention that contribution of computer - software industry cannot be ignored in case of economic growth in India. Select large corporate houses including major players in computer - software industry like Tata Consultancy Services; Infosys; Wipro adopted global standards in preparing sustainability reports. Major corporate entities including select companies in computer – software industry used framework proposed by Global Reporting Initiative (GRI) for preparation of the report.

In this backdrop, the paper attempts to critically analyse sustainable reporting practices of select companies in Indian computer-software industry. The paper makes a comparative study on structure of sustainability reports and disclosure of performance parameters of the select companies.

Keywords: Sustainability Reporting; Computer– Software Industry; Global Reporting Initiative; G3.1 Guideline; Tata Consultancy Services; Wipro.