ItemBook Chapter

Bridging Compliance and Sustainability: The Role of Integrated Reporting Under the Companies Act 2013 in Advancing the SDGs

Title
Bridging Compliance and Sustainability: The Role of Integrated Reporting Under the Companies Act 2013 in Advancing the SDGs
Creator
Srivastava, Surbhi; Singh, Shanu
Description
The Companies Act 2013 has played a transformative role in reshaping corporate reporting in India by mandating greater transparency, accountability, and disclosure, especially in areas related to environmental, social, and governance (ESG) performance. These legal provisions have laid the groundwork for adopting Integrated Reporting (IR). While IR is not yet mandatory for all Indian companies, its principles align closely with the intent of Indian corporate law to promote responsible and sustainable business practices. The research highlights how Indian Corporate Laws can encourage more companies to adopt the integrated reporting framework, as it is more holistic as compared to the Business Responsibility and Sustainability Reporting (BRSR) and helps in the attainment of SDGs. This research offers meaningful insights for policymakers, regulators, corporate leaders, and investors on the potential of Integrated Reporting to serve as a bridge between compliance and sustainability, thus reinforcing India's commitment to global development goals and sustainable economic growth. 2026 by IGI Global Scientific Publishing.
Source
Legal Frameworks for Sustainable Global Business;pp.321-344
Date
01-01-2025
Publisher
IGI Global
Coverage
Srivastava S., Christ University, India; Singh S., Christ University, India
Rights
Restricted Access; Hardcopy may be available in the library
Relation
ISBN: 979-833734194-1; 979-833734192-7;
Format
online
Language
English
Type
Book chapter

Citation

Srivastava, Surbhi; Singh, Shanu, “Bridging Compliance and Sustainability: The Role of Integrated Reporting Under the Companies Act 2013 in Advancing the SDGs,” CHRIST (Deemed To Be University) Institutional Repository, accessed June 18, 2026, https://archives.christuniversity.in/items/show/24777.

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