Trends and determinants of quality of sustainability reporting: an analysis of Indian banks
Abstract This study evaluates the quality of sustainability reports in the banking industry. The paper also examines how bank ownership, market capitalization, and profitability affect reporting quality. Sustainability reporting is at the core of the corporate sustainability environment. Two hundred...
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| Format: | Article |
| Language: | English |
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Springer
2024-12-01
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| Series: | Discover Sustainability |
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| Online Access: | https://doi.org/10.1007/s43621-024-00634-3 |
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| author | Shubhangi Rajawat Ritika Mahajan |
| author_facet | Shubhangi Rajawat Ritika Mahajan |
| author_sort | Shubhangi Rajawat |
| collection | DOAJ |
| description | Abstract This study evaluates the quality of sustainability reports in the banking industry. The paper also examines how bank ownership, market capitalization, and profitability affect reporting quality. Sustainability reporting is at the core of the corporate sustainability environment. Two hundred twenty-four bank-year sustainability reports issued by 34 banks from 2015–16 to 2022–23 of the Indian banking industry were coded using content analysis techniques. The study uses a 23-indicator quality assessment scale developed by Pistoni et al. (Corp Soc Responsib Environ Manage 25(4):489–507, 2018). The scale measures Background, Assurance and Reliability, Content, and Form of reports. The study reveals that while quality has improved, there is a need for further efforts to achieve high-quality and consistent sustainability reporting. Form and background areas are well addressed, but report content and assurance need improvement. The findings imply a link between market capitalization and QSR, as larger banks report better. However, ownership structure and profitability do not affect the quality of reporting. This study facilitates banks and stakeholders to integrate sustainability issues. This study is one of the initial attempts to analyze the quality of sustainability reports published by Indian banks and adds to the expanding domain of quality research. |
| format | Article |
| id | doaj-art-72fa4d20f07f45a3ae77f7b3dc3b24f8 |
| institution | Kabale University |
| issn | 2662-9984 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Springer |
| record_format | Article |
| series | Discover Sustainability |
| spelling | doaj-art-72fa4d20f07f45a3ae77f7b3dc3b24f82024-12-08T12:07:14ZengSpringerDiscover Sustainability2662-99842024-12-015112710.1007/s43621-024-00634-3Trends and determinants of quality of sustainability reporting: an analysis of Indian banksShubhangi Rajawat0Ritika Mahajan1Department of Management Studies, Malaviya National Institute of Technology JaipurDepartment of Management Studies, Malaviya National Institute of Technology JaipurAbstract This study evaluates the quality of sustainability reports in the banking industry. The paper also examines how bank ownership, market capitalization, and profitability affect reporting quality. Sustainability reporting is at the core of the corporate sustainability environment. Two hundred twenty-four bank-year sustainability reports issued by 34 banks from 2015–16 to 2022–23 of the Indian banking industry were coded using content analysis techniques. The study uses a 23-indicator quality assessment scale developed by Pistoni et al. (Corp Soc Responsib Environ Manage 25(4):489–507, 2018). The scale measures Background, Assurance and Reliability, Content, and Form of reports. The study reveals that while quality has improved, there is a need for further efforts to achieve high-quality and consistent sustainability reporting. Form and background areas are well addressed, but report content and assurance need improvement. The findings imply a link between market capitalization and QSR, as larger banks report better. However, ownership structure and profitability do not affect the quality of reporting. This study facilitates banks and stakeholders to integrate sustainability issues. This study is one of the initial attempts to analyze the quality of sustainability reports published by Indian banks and adds to the expanding domain of quality research.https://doi.org/10.1007/s43621-024-00634-3Sustainability reportingQuality of sustainability reportingIndian banksReporting regulations |
| spellingShingle | Shubhangi Rajawat Ritika Mahajan Trends and determinants of quality of sustainability reporting: an analysis of Indian banks Discover Sustainability Sustainability reporting Quality of sustainability reporting Indian banks Reporting regulations |
| title | Trends and determinants of quality of sustainability reporting: an analysis of Indian banks |
| title_full | Trends and determinants of quality of sustainability reporting: an analysis of Indian banks |
| title_fullStr | Trends and determinants of quality of sustainability reporting: an analysis of Indian banks |
| title_full_unstemmed | Trends and determinants of quality of sustainability reporting: an analysis of Indian banks |
| title_short | Trends and determinants of quality of sustainability reporting: an analysis of Indian banks |
| title_sort | trends and determinants of quality of sustainability reporting an analysis of indian banks |
| topic | Sustainability reporting Quality of sustainability reporting Indian banks Reporting regulations |
| url | https://doi.org/10.1007/s43621-024-00634-3 |
| work_keys_str_mv | AT shubhangirajawat trendsanddeterminantsofqualityofsustainabilityreportingananalysisofindianbanks AT ritikamahajan trendsanddeterminantsofqualityofsustainabilityreportingananalysisofindianbanks |