Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Faculty Publications Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Srivastava, Surbhi; Singh, Shanu Title A name given to the resource Bridging Compliance and Sustainability: The Role of Integrated Reporting Under the Companies Act 2013 in Advancing the SDGs Date A point or period of time associated with an event in the lifecycle of the resource 01-01-2025 Source A related resource from which the described resource is derived Legal Frameworks for Sustainable Global Business;pp.321-344 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.4018/979-8-3373-4192-7.ch012" target="_blank" rel="noreferrer noopener">https://doi.org/10.4018/979-8-3373-4192-7.ch012</a> <br /><br /><a href="https://www.scopus.com/pages/publications/105027504779?origin=resultslist" target="_blank" rel="noreferrer noopener">https://www.scopus.com/pages/publications/105027504779?origin=resultslist</a> Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Srivastava S., Christ University, India; Singh S., Christ University, India Description An account of the resource 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. Publisher An entity responsible for making the resource available IGI Global Relation A related resource ISBN: 979-833734194-1; 979-833734192-7; Language A language of the resource English Type The nature or genre of the resource Book chapter Rights Information about rights held in and over the resource Restricted Access; Hardcopy may be available in the library Format The file format, physical medium, or dimensions of the resource online