Measuring Environmental Impact In CSR Reporting: A Comparative Study Of Green Metrics In IT And Manufacturing Sectors
DOI:
https://doi.org/10.64252/kw3zvt35Keywords:
CSR reporting, environmental impact, green metrics, sustainability, IT sector, manufacturing, India, ESG disclosure, GRI, regulatory compliance, Social Science and Humanities, Human Resource Management, Corporate Social Responsibility.Abstract
Environmental sustainability has come into being as the main theme of CSR narratives across industries. As the stakeholders demand transparency and accountability, CSR reporting has become a key tool to report the environmental performance of the company. The nature, extent, and effectiveness of environmental impact disclosures in CSR reports are being studied with a comparative angle drawn between the Information Technology (IT) and Manufacturing sectors in India. The analysis depicts a huge disparity in the application of green metrics, where manufacturing companies have more significant carbon, water, and waste disclosures while IT companies look at energy consumption and digital sustainability. The Companies Act, 2013, and the Global Reporting Initiative (GRI), along with a host of others, provide the framework for disclosures; nevertheless, inconsistencies remain within sectors. The researchers, thus, conclude with suggested amendments for environmental performance reporting to unify sectoral divisions and increase trustworthiness among stakeholders.
