Purpose

The purpose of this study is to analyse the impact of corporate attributes like a company’s profitability, size, age, leverage and board size on companies’ sustainability reporting as measured through India’s new business responsibility and sustainability reporting (BRSR) framework.

Design/methodology/approach

A random sample of 130 companies was taken from the top 1,000 listed companies on the National Stock Exchange. Sequential mixed methods research approach was used to prepare a sustainability quality index. Then, a hierarchical multiple regression analysis was performed to examine the impact on the quality of reporting by Indian companies.

Findings

Interestingly, the analysis revealed that traditional metrics like age, profitability, board size and leverage did not have significant associations with reporting quality. Rather, the size of a company in terms of market capitalisation was found to have a strong positive impact on sustainability reporting.

Research limitations/implications

This was a cross-sectional study, as time series data for BRSR reporting is not yet available. Also, only five parameters were taken for analysis. Lastly, subjective judgment in content analysis may be involved.

Practical implications

This suggests that only larger companies in India are prioritising sustainability reporting over smaller ones. It affirms the legitimacy and stakeholder theory in the Indian context.

Originality/value

To the best of the authors’ knowledge, this study is one of the first endeavours to assess the efficacy of the new Indian BRSR framework and test its primary objectives. Furthermore, significant implications have been given for managers to catalyse and reinforce the sustainability momentum down the lane across companies of all sizes in India.

中文翻译：

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通过印度新的 BRSR 框架分析企业属性对可持续发展披露的影响

 目的

本研究的目的是分析公司盈利能力、规模、年龄、杠杆率和董事会规模等企业属性对通过印度新的企业责任和可持续发展报告（BRSR）框架衡量的公司可持续发展报告的影响。

设计/方法论/途径

从全国证券交易所前1000家上市公司中随机抽取130家公司。采用序贯混合方法研究方法来制定可持续性质量指数。然后，进行层次多元回归分析，以检验对印度公司报告质量的影响。

 发现

有趣的是，分析显示，年龄、盈利能力、董事会规模和杠杆率等传统指标与报告质量没有显着关联。相反，我们发现公司的市值规模对可持续发展报告具有强烈的积极影响。

研究局限性/影响

这是一项横断面研究，因为 BRSR 报告的时间序列数据尚不可用。此外，仅采用五个参数进行分析。最后，可能涉及内容分析中的主观判断。

 实际影响

这表明只有印度的大公司才会优先考虑可持续发展报告，而不是小公司。它肯定了印度背景下的合法性和利益相关者理论。

 原创性/价值

据作者所知，这项研究是评估新的印度 BRSR 框架的有效性并测试其主要目标的首批研究之一。此外，这对于管理者催化和加强印度各种规模的公司的可持续发展势头也产生了重大影响。