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Article
Publication date: 15 January 2018

Ranjan Kumar, Neerja Pande and Shamama Afreen

The purpose of this paper is to critically examine sustainability reporting (SR) practices of top 10 Indian banks, on parameters derived from a Global Reporting Initiative…

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Abstract

Purpose

The purpose of this paper is to critically examine sustainability reporting (SR) practices of top 10 Indian banks, on parameters derived from a Global Reporting Initiative (GRI)-G4-based persuasive communication framework.

Design/methodology/approach

SR metrics from GRI-G4 guidelines were mapped to persuasive communication parameters to develop a blended analytical framework. Content analysis (CA) technique was used to assess SR of top 10 banks on this framework.

Findings

The study has three key findings. First, most of the top 10 Indian banks are yet to adopt adequate disclosure and transparency practices in SR. Second, even though environmental and social goals are broadly reported, there are glaring omissions on metrics like “equal remuneration,” “occupational health and safety” and “customer privacy.” Third, stakeholder engagement focus is weak as reflected in low persuasive appeal of SR content of most banks.

Research limitations/implications

The blended framework provides a theoretical and analytical pathway for operationalizing the sustainability context principle, which has been inadequately addressed even within the GRI framework implementation.

Practical implications

The paper provides a “health check” and identifies “red flags” in SR of top 10 Indian banks, enabling them to undertake a critical review of their sustainability metrics and reporting practices.

Social implications

The paper establishes the significance of evaluating non-financial reporting practices addressing broader sustainability metrics in the banking sector, in an emerging economy context.

Originality/value

This paper develops a GRI-G4-based persuasive communication framework for SR assessment, and conducts an evaluation of top 10 Indian banks using CA technique.

Details

International Journal of Emerging Markets, vol. 13 no. 1
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 5 September 2016

Shamama Afreen and Sushil Kumar

Development project implementation involving ecological and social externalities is an iterative process due to dynamic challenges emerging from the need to reconcile multiple…

798

Abstract

Purpose

Development project implementation involving ecological and social externalities is an iterative process due to dynamic challenges emerging from the need to reconcile multiple, and often conflicting, interests of stakeholders. Stakeholder interactions result in learnings for project developers as well as policy makers. This paper aims to track corporate-civil society organizations-state interactions and learnings in case of a port development project in an eco-sensitive and socially challenging region of India.

Design/methodology/approach

The authors try to unpack the interactions among various stakeholders in the case of development of Dhamra Port being developed by the Dhamra Port Company Ltd, in the state of Orissa, India.

Findings

The authors find that sustainable development policy formulation and implementation is an evolutionary process involving plugging of governance gaps at each successive stage with civil society actors playing an active role.

Research limitations/implications

The study is based on single case of a major port development in India.

Practical implications

The paper highlights that development in emerging economies through large projects is unavoidable. The development-sustainability dilemma cannot be overlooked any further; rather, it needs to be resolved with complete participation of all involved stakeholders.

Originality/value

The paper provides account of long and complex interactions among various players involved in developmental project in an emerging economy. The learnings from the paper will be relevant for policymakers, corporate executives and civil society activists.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 3
Type: Research Article
ISSN: 2040-8021

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