EVALUATING CORPORATE SUSTAINABILITY DISCLOSURE: A LONGITUDINAL STUDY OF TATA STEEL LTD
DOI:
https://doi.org/10.55829/agcvts72Keywords:
Sustainability Accounting Disclosure, ESG Reporting, Integrated Reporting (IR), GRI, BRSR, SDGs, Environmental Performance IndicatorsAbstract
This study provides a longitudinal analysis of the sustainability accounting disclosure practices of Tata Steel Ltd., a leading entity in India’s steel industry, across the fiscal years 2021–22 to 2023–24. The study evaluates disclosure patterns in environmental, social, and governance (ESG) domains through a structured content analysis of its Integrated Reports. Special attention is paid to the company's alignment with international sustainability frameworks such as the Global Reporting Initiative (GRI), Task Force on Climate-related Financial Disclosures (TCFD), and the Sustainable Development Goals (SDGs). The analysis reveals a progressive enhancement in reporting quality and strategic depth, particularly regarding decarbonization strategies, circular economy models, and stakeholder-inclusive governance mechanisms. The paper contributes to the academic discourse on sustainability reporting in emerging markets and highlights the value of robust ESG communication for long-term corporate accountability.
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