A STUDY OF ESG REPORTING IN INDIAN POWER COMPANIES: SRMM-BASED ASSESSMENT OF BRSR
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Abstract
ABSTRACT
The study aims to assess the extent and intensity of ESG disclosures among Indian power companies by evaluating their Business Responsibility and Sustainability Report (BRSR) using the Sustainability Reporting Maturity Model (SRMM) framework to score the reports for the year 2023-24. This evaluation will help understand how companies are aligning with sustainability standards and identify areas for improvement. It is observed that Business Responsibility and Sustainability Report (BRSR) give most weightage to social score, social score of government companies is comparatively higher than non-government companies and the ESG performance of each company differs significantly. The study offers meaningful contributions to investors, policy makers and management to clearly assess the companies ESG performance by giving a comparable indicator for making better decisions. However, the study is limited to a single industry at one point of time. Future studies can be assessed with a greater number of years considering other industries.
Keywords: ESG repot, ESG disclosure, Business Responsibility and Sustainability Report, BRSR
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