CSR and sustainability reporting practices of top companies in India

Purpose - The purpose of this paper is to contribute an international perspective to corporate social responsibility (CSR) and sustainability (Sus) discussions by examining CSR/Sus reporting practices of the 200 largest state-owned and private companies in India. Design/methodology/approach - The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focusses on the integration of four dimensions: facts, possibilities, values, and communication. Findings - The analyses showed that while most companies share CSR/Sus information through their websites they associate different levels of importance to this communication. However, the study found that overall the CSR/Sus climate in India is showing signs of positive reform. Research limitations/implications - Being among the first, this study provides a framework for future studies to continue exploring CSR/Sus context in India, a country that despite its growing importance and influence has been largely ignored in the CSR/Sus literature. Practical/implications - The study outlines the current CSR/Sus reporting trends and best practices in India that can help managers and organizations identify issues and topics that they could channel their resources and efforts into to maximize returns and benefits in this area. Social/implications - This study provides insights into how corporations in an emerging and complex economy such as India are assuming roles of corporate citizens and are actively using web-based communication to engage and interact with stakeholders on issues that are of general concern. Originality/value - The value of this study is in providing empirical insights into the strategies that Indian companies use to report on their CSR/Sus policies and commitments. The study is among the first to examine CSR in India from a sustainability perspective, and evaluate compliance with global reporting standards among top corporations.