| Title: SUSTAINABILITY ACCOUNTING AND INTEGRATED REPORTING: THE FUTURE OF CORPORATE REPORTING IN INDIA |
| Author: Rutika Dhanawade, Kalpita Ramnath Naik and Monika Jogdand |
| Abstract: Over the last few years, integrated reporting and sustainability accounting have become critical tools for facilitating corporate transparency and accountability in India. Conventional financial reporting concentrates mostly on financial performance and tends to ignore the environmental and social consequences of business operations. Sustainability accounting fills this vacuum by measuring, disclosing, and controlling a firm’s environmental, social, and governance (ESG) performance systematically. Integrated reporting takes a step further by bringing together financial and non-financial data in one coordinated report that gives stakeholders a complete picture of an organization’s strategy, governance, performance, and prospects in relation to its external environment. It not only enhances stakeholder trust but also aligns corporate activities with sustainable development objectives. As India progresses towards international best practices of corporate governance, sustainability accounting and integrated reporting will give a new shape to the future of corporate reporting, challenging businesses to create long-term value while being socially conscious and environmentally responsible. |
| Keywords: Integrated Reporting, Sustainability Accounting, Corporate Transparency, Corporate Accountability, Financial Performance, ESG Performance, Governance. |
| DOI: https://doi.org/10.38193/IJRCMS.2026.SP8130 |
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| Date of Publication: 30-01-2026 |
| Download Publication Certificate: PDF |
| Published Vol & Issue: Volume 8 Issue 1 January 2026 |