Open AccessA STUDY ON SUSTAINABILITY DEVELOPMENT GOAL INDICATORS FOLLOWED BY NIFTY-FIFTY LISTED COMPANIES IN NSE
Author(s) -
Forum Khatiwala,
Taral Patel
Publication year - 2022
Publication title -
epra international journal of multidisciplinary research
Language(s) - English
Resource type - Journals
ISSN - 2455-3662
DOI - 10.36713/epra9877
Subject(s) - sustainability , sustainability reporting , sustainable development , accounting , descriptive statistics , business , test (biology) , index (typography) , process management , environmental economics , environmental resource management , computer science , statistics , economics , political science , mathematics , ecology , paleontology , world wide web , law , biology
The purpose of this study is to determine the relationship between the SDGs and companies. The Objective of this study to find the relationship between the SDGs and Companies, Sustainability Reporting and Verification of Adherence to GRI Indicators. This study relies on secondary data (Annual Reports, Sustainability Reports, NVG Principles). The study includes Nifty Fifty Companies. The research focuses on the theoretical framework of the SDGs, the GRI Indicators, and NVG Principles of these firms. Further, Scoring Methodology was utilized to collect data for the investigation. Then comes Descriptive Analysis of 17 SDGs, Reporting Practices, and EES Distribution. Chi-Square tests was used as statistical tests. The hypothesis was validated using the Chi-Square test, which revealed that there is relationship between the Economic and Environmental Components and their reporting. However, Social Component proved that there is no association between Social Component and its reporting.KEYWORDS: Sustainable Development Goals, Global Reporting Index, NVG Principles, NSE Listed, Scoring Methodology.