Sustainability Reporting Practices of India's Three Largest Listed Firms by Market Capitalization: A Comparative Study of Reliance Industries Limited, HDFC Bank Limited, and Bharti Airtel Limited
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2026
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| _version_ | 1866901919166889984 |
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| author | Gilbi John Choudhary, Pooja |
| author_facet | Gilbi John Choudhary, Pooja |
| contents | <p><strong><em><span>Abstract</span></em></strong></p> <p><em><span>This paper examines and compares the sustainability reporting practices of India’s three largest listed companies by market capitalization Reliance Industries Limited (RIL), HDFC Bank Limited (HDFC Bank), and Bharti Airtel Limited (Bharti Airtel) based exclusively on secondary data sources. As of early 2026, these firms rank among India’s top market-capitalized companies. </span></em></p> <p><em><span>The study aims to: </span></em></p> <p><em><span>(1) map each company’s sustainability disclosures to SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework and internationally accepted standards such as GRI and TCFD; </span></em></p> <p><em><span>(2) compare thematic coverage across governance, environmental and climate issues, social responsibility, supply-chain management, and stakeholder engagement; </span></em></p> <p><em><span>(3) assess the extent of quantification, target-setting, and assurance practices; and </span></em></p> <p><em><span>(4) identify strengths, gaps, and areas for improvement. </span></em></p> <p><em><span>The methodology involves systematic content analysis of the latest available integrated annual reports, dedicated sustainability/BRSR/ESG reports (FY2023–24 / FY2024–25, where available), regulatory filings, and official ESG disclosures of the three companies. The findings indicate that all three firms provide structured sustainability disclosures aligned with national (BRSR) and international frameworks. However, differences are evident in focus and depth: RIL emphasizes decarbonization and industrial transition, including a net-zero target by 2035; HDFC Bank highlights governance structures, sustainable finance, and CSR initiatives; and Bharti Airtel concentrates on network energy efficiency, data-center sustainability, and CDP-aligned climate disclosure.The paper concludes that while sustainability reporting among leading Indian companies demonstrates growing standardization and alignment, improvements in comparability, depth of quantitative metrics, and assurance practices would enhance stakeholder utility and transparency.</span></em></p> <h2> </h2> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_19508275 |
| institution | Zenodo |
| language | |
| publishDate | 2026 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Sustainability Reporting Practices of India's Three Largest Listed Firms by Market Capitalization: A Comparative Study of Reliance Industries Limited, HDFC Bank Limited, and Bharti Airtel Limited Gilbi John Choudhary, Pooja Keywords: Sustainability reporting; BRSR, ESG, corporate disclosure <p><strong><em><span>Abstract</span></em></strong></p> <p><em><span>This paper examines and compares the sustainability reporting practices of India’s three largest listed companies by market capitalization Reliance Industries Limited (RIL), HDFC Bank Limited (HDFC Bank), and Bharti Airtel Limited (Bharti Airtel) based exclusively on secondary data sources. As of early 2026, these firms rank among India’s top market-capitalized companies. </span></em></p> <p><em><span>The study aims to: </span></em></p> <p><em><span>(1) map each company’s sustainability disclosures to SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework and internationally accepted standards such as GRI and TCFD; </span></em></p> <p><em><span>(2) compare thematic coverage across governance, environmental and climate issues, social responsibility, supply-chain management, and stakeholder engagement; </span></em></p> <p><em><span>(3) assess the extent of quantification, target-setting, and assurance practices; and </span></em></p> <p><em><span>(4) identify strengths, gaps, and areas for improvement. </span></em></p> <p><em><span>The methodology involves systematic content analysis of the latest available integrated annual reports, dedicated sustainability/BRSR/ESG reports (FY2023–24 / FY2024–25, where available), regulatory filings, and official ESG disclosures of the three companies. The findings indicate that all three firms provide structured sustainability disclosures aligned with national (BRSR) and international frameworks. However, differences are evident in focus and depth: RIL emphasizes decarbonization and industrial transition, including a net-zero target by 2035; HDFC Bank highlights governance structures, sustainable finance, and CSR initiatives; and Bharti Airtel concentrates on network energy efficiency, data-center sustainability, and CDP-aligned climate disclosure.The paper concludes that while sustainability reporting among leading Indian companies demonstrates growing standardization and alignment, improvements in comparability, depth of quantitative metrics, and assurance practices would enhance stakeholder utility and transparency.</span></em></p> <h2> </h2> |
| title | Sustainability Reporting Practices of India's Three Largest Listed Firms by Market Capitalization: A Comparative Study of Reliance Industries Limited, HDFC Bank Limited, and Bharti Airtel Limited |
| topic | Keywords: Sustainability reporting; BRSR, ESG, corporate disclosure |
| url | https://doi.org/10.5281/zenodo.19508275 |