A study of Corporate Sustainability Reporting Practices in the Indian Energy sector

Authors

  • Himanshu Arora TERI School of Advanced Studies, New Delhi, India
  • Naqui Anwer TERI School of Advanced Studies, New Delhi, India
  • Sapna A Narula School of Management Studies, Nalanda University, India

DOI:

https://doi.org/10.13052/spee1048-5236.4235

Keywords:

Energy Sector, Indian Companies, Emerging Economy, Sustainable Development Goals, Sustainability Reporting, Sustainable Development, Global Reporting Initiative

Abstract

The study examines the sustainability disclosures of the Indian energy companies and maps these with respect to Sustainable Development Goals (SDGs). As a part of the study, eighteen energy companies’ publicly available sustainability disclosure data from their sustainability reports were analysed with respect to their performance towards their SDGs. The study has mapped sustainability disclosures and analysed the company’s contribution towards the SDGs by assessing the linked Global Reporting Initiative (GRI) indicators with the SDGs. To analyse the contribution towards SDGs, the criteria were applied to the GRI – compliant sustainability reports for the selected eighteen major energy companies. As a part of the methodology, the companies were categorized by the size of the companies (market capitalization), type (Govt. Vs Private) and Industry (as per UNFCCC segmentation under the Energy sector). The study discloses that SDG 10 and SDG 11 are among the SDGs for which most of the companies have not disclosed sustainability performance, whereas SDG 4, SDG 5 and SDG 9 are the SDGs for which the most contribution is evident as compared to other SDGs. The study contributes to the understanding of sustainability disclosure practises of the companies that are in different stages of adoption of sustainability reporting.

The findings of the study contribute to making the disclosures of the company is more relevant to SDGs. Particularly, it is one of the first studies on Indian energy companies to assess sustainability disclosure performance in the context of SDGs.

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Author Biographies

Himanshu Arora, TERI School of Advanced Studies, New Delhi, India

Himanshu Arora is a professional and a researcher in the field of sustainability and energy sector. He is working as a Sustainability professional and is pursuing his PhD from the Department of Sustainable Engineering at TERI School of Advanced Studies, New Delhi earlier known as TERI University. Himanshu Arora has an experience of more than 15 years in energy sector and has made a significant contribution to the field of sustainability as an professional and academician through his work in researching, implementing and consulting. His current research interests include exploring sustainability and ESG issues in the Indian corporate landscape with a focus particularly on oil and gas, power, transport and investigating the impact of climate change on supply chains. He has an experience in a variety of subjects including sustainability management, sustainability reporting, corporate social responsibility, sustainable business strategy, and business, ecosystems, and community. He holds a B.Tech degree in Computer science, MBA in Sustainable Development and PhD in ESG Practices of the Corporates. He played an instrumental role in designing ESG roadmap along with playing a crucial role in charting of Net zero strategy for the energy major. He is being invited to many Government and Non-Government organizations to deliver expert talks on contemporary topics related to various thematic areas of sustainable development. He has published few research papers in conferences and journals of international repute.

Naqui Anwer, TERI School of Advanced Studies, New Delhi, India

Naqui Anwer is Professor and Head of the Department of Sustainable Engineering at TERI School of Advanced Studies, New Delhi earlier known as TERI University. He also heads the Internal Quality Assurance Cell (IQAC) of the university. Dr. Anwer has an experience of more than 20 years in academics and research. He holds a B.Tech degree in Electrical Engineering, M.Tech in Instrumentation & Control and PhD in Electrical Engineering with specialization in Smart Grid Management. His academic and research activities include Renewable Energy & Grid Integration, Smart Grids, Battery Storage and Mobile Substation. He played an instrumental role in curriculum design and establishment of laboratories in the field of renewable energy. He is being invited to many Government and Non-Government organizations to deliver expert talks on contemporary topics related to various thematic areas of sustainable development, energy policy, renewable energy and energy conservation. Dr. Anwer is a valued member of societies like IEEE and IAENG. He has published 50++ research papers in conferences and journals of international repute and authored eight books & chapters on energy storage, automation and renewable energy. He is an invited member at IIT Bombay as a member of the committee for research in energy education. He is a visiting faculty at Linnaeus University, Sweden and having strong international collaboration with Eindhoven University of Technology in Netherlands, University of Strathclyde in Scotland, KTH Royal University in Sweden for carrying out joint research projects. Dr. Anwer is the national coordinator of ‘Doctoral School in Sustainable Engineering’ funded by Swedish Research Council and established by a consortium of KTH University, Linnaeus University & Lund University (all from Sweden), Kathmandu University from Nepal, UMSS from Bolivia and TERI School of Advanced Studies from India.

Sapna A Narula, School of Management Studies, Nalanda University, India

Sapna A Narula currently serves Nalanda University (an Institution of National Importance under Ministry of External Affairs, India) where she is Professor & Dean of School of Management Studies. As a distinguished academician in sustainability, she has made immense contribution to the discipline of sustainability through her teaching, new programme development, research and consultancy efforts. She teaches a range of subjects such as sustainability management, sustainability reporting, corporate social responsibility, sustainable business strategy and business, ecosystems and community and her current research interests include exploring sustainability and CSR issues in Indian corporate landscape with a focus particularly on oil and gas, hotel, textile, mining and agribusiness and investigating the impact of climate change on agricultural supply chains and experimenting with strategies to reduce impact at the community level through technological, market and social interventions. She has consulted with various leading companies on the sustainability front and designed and delivered several management development programmes on sustainability. Her action research has transformed lives of farmers and other underprivileged communities through sustainable business models involving capacity building, skill development and livelihood development. Her research has won many accolades including Prosper.Net Scopus Young Scientist Award for Sustainable Development, 2011 delivered jointly by German Ministry, United Nations University & Elsevier and a Young Scientist Award (2009) from Uttarakhand Council for Science and Technology, Government of Uttarakhand and Outstanding Paper Award in 2021. Her research has been published in leading international journals. Climate & Development, Journal of Cleaner Production, Journal of sustainable Mining, Business Strategy and Development, CSR and Environmental Management, Small-scale forestry, Social Responsibility Journal and Environment, Development and Sustainability among many others.

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Published

2023-05-17

How to Cite

Arora, H. ., Anwer, N. ., & Narula, S. A. . (2023). A study of Corporate Sustainability Reporting Practices in the Indian Energy sector. Strategic Planning for Energy and the Environment, 42(03), 529–562. https://doi.org/10.13052/spee1048-5236.4235

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2023: Vol 42 Iss 3

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Articles