An Empirical Analysis of Sustainability Disclosure Practices: Evidence from India and China

@inproceedings{Bhatia2014AnEA,
  title={An Empirical Analysis of Sustainability Disclosure Practices: Evidence from India and China},
  author={Aparna Bhatia and Siya Tuli},
  year={2014}
}
The present study seeks to access and compare the sustainability reporting practices in two major economies, that is, India and China. Index developed under global reporting initiative (GRI) guidelines is used. Content analysis is employed as a data collection tool. A total of 17 companies from BSE-30 (India) and 19 companies from SSE 50 (China), producing sustainability reports within the time period 2006–2007 to 2010–2011, comprise the sample set. Independent sample t test is used to compare… CONTINUE READING