ItemArticle

Measuring and monitoring Indias progress toward environmental SDGs: variables influencing the advancement

Title
Measuring and monitoring Indias progress toward environmental SDGs: variables influencing the advancement
Creator
Tewari, Seema; Singh, Harjit; Puri, Neha; Nain, Jyoti
Description
Purpose: The purpose of this study is the progressive assessment of Indian companies performance on environment-related sustainable development goals (SDGs). The study also aims to analyze the impact of a wide range of governance and firm-level determinants such as board size, gender diversity, board independence, top management commitment, presence of a sustainability committee and experience in nonfinancial reporting on environment-related SDGs performance. Design/methodology/approach: Using a mixed-method approach, this paper developed a framework for assessing business progress on environment-related SDGs by mapping targets of SDGs with indicators of global reporting initiative (GRI) standards. The framework is applied to evaluate the sustainability report of 46 Indian companies for six years for environment-related SDG performance. Multivariate linear regression analysis examines the impact of various governance and firm characteristics on this performance. Findings: The assessment framework identified improved reporting in all categories but significantly increased socio-environmental and socio-economic-environmental categories. Companies in the utility sector performed well, while those in the healthcare industry did not meet expectations. The pooled OLS panel regression results revealed a positive and significant impact of top management commitments, experience in nonfinancial reporting, board gender diversity and sustainability committee on the environment-related SDG disclosure scores. Research limitations/implications: Geographical limitations may limit the generalization in developed countries. The developed SDG assessment framework may help firms choose a business strategy for greater contribution and a governance structure to match this strategy. Investors can receive insight from measured performance, and regulators can lay policies, targets and incentives for different industries based on the interpretation of performance. Originality/value: This study developed an assessment framework to capture the positive business contributions to environment-related SDG and its trends. It sheds light on the critical interaction between corporate governance, management committees, experience in financial reporting and environmental SDG performance to increase the understanding of the determinants of SDG performance. 2025, Emerald Publishing Limited.
Source
Measuring Business Excellence;Volume;29;Issue;2;pp.484-508
Date
01-01-2025
Publisher
Emerald Publishing
Subject
Climate action; Corporate governance; Environment; Sustainability reporting; Sustainable development goals
Coverage
Tewari S., School of Law, Christ University, Bangalore, India; Singh H., Symbiosis Centre for Management Studies Noida, Symbiosis International (Deemed University), Noida, India; Puri N., Amity College of Commerce and Finance, Amity University Noida, Noida, India; Nain J., School of Business, Galgotia University, Greater Noida, India
Rights
Restricted Access; Hardcopy may be available in the library
Relation
ISSN: 13683047;
Format
online
Language
English
Type
Article

Citation

Tewari, Seema; Singh, Harjit; Puri, Neha; Nain, Jyoti, “Measuring and monitoring Indias progress toward environmental SDGs: variables influencing the advancement,” CHRIST (Deemed To Be University) Institutional Repository, accessed June 18, 2026, https://archives.christuniversity.in/items/show/22909.

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