IDEAS home Printed from https://ideas.repec.org/a/ids/ijient/v7y2020i1-2-3p188-202.html
   My bibliography  Save this article

Regulations on sustainability reporting as a global force in shaping business enterprises: evidence from India

Author

Listed:
  • Periasamy Mathivanan
  • Ramaiah Kasilingam

Abstract

McKinsey in 2010 identified the larger role of the 'state' as a business regulator as one of the five global forces that shape business enterprises. In the recent past, this was very evident in India when both the government and the stock market regulator introduced changes in business responsibility reporting of Indian enterprises. Intelligent enterprises adapt swiftly to changing regulatory mechanisms be it voluntary or mandatory. In this paper, we discuss how Indian enterprises respond to sustainability reporting requirements both in the voluntary and mandatory regimes. Among the variables identified for our study company's age, industry type, market capitalisation and listing status of the company including index type influences global sustainability reporting practices in India.

Suggested Citation

  • Periasamy Mathivanan & Ramaiah Kasilingam, 2020. "Regulations on sustainability reporting as a global force in shaping business enterprises: evidence from India," International Journal of Intelligent Enterprise, Inderscience Enterprises Ltd, vol. 7(1/2/3), pages 188-202.
    • Handle: RePEc:ids:ijient:v:7:y:2020:i:1/2/3:p:188-202
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=104655
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijient:v:7:y:2020:i:1/2/3:p:188-202. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=167 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.