Published Paper Details:

This study investigates the status of Environmental, Social, and Governance (ESG) reporting practices among companies listed on the Nifty 50 index. As sustainability and responsible corporate behavior gain prominence globally, Indian companies are increasingly integrating ESG considerations into their business strategies and disclosure frameworks. The research aims to assess the extent of ESG reporting, evaluate adherence to global sustainability standards, and identify the challenges faced by Nifty 50 firms in achieving comprehensive and transparent disclosures. Using secondary data from company reports, sustainability disclosures, and regulatory filings, the study provides an analytical overview of emerging trends in ESG reporting. Findings highlight varying levels of ESG integration, with some firms adopting global frameworks such as GRI and BRSR, while others exhibit limited or inconsistent reporting practices. The study underscores the growing importance of ESG transparency in enhancing corporate reputation, investor confidence, and long-term value creation, offering insights for policymakers, regulators, and business leaders in strengthening India's sustainability landscape.