• Dr. Mukta Dangwal

Sustainability reporting has increased significantly in recent years as companies realize the importance of environmental, social and governance (ESG) factors in their operations. This study examines the evolving landscape of sustainability reporting and its impact on corporate responsibility. The article begins with an overview of the concept of sustainability reporting, providing an overview of its history and discussing the main frameworks and standards used in reporting, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). In addition, motivations for corporate responsibility reporting are explored, ranging from regulatory compliance to the desire to improve reputation and attract responsible investors. It examines the extent to which these incentives lead to tangible improvements in corporate practices and accountability. To assess the effectiveness of sustainability reporting, the study examines empirical evidence from case studies and surveys that examine the relationship between sustainability reporting and corporate behavior. It examines how sustainability reporting affects decision-making processes in organizations, including resource allocation, risk management and strategic planning. The study also addresses challenges and criticisms of sustainability reporting, including issues related to data accuracy, standardization and opportunities for greenwashing. It discusses possible measures and improvements to the reporting process to ensure greater transparency and accountability. Eventually, this research paper contributes to the ongoing debate on sustainability reporting by shedding light on its role in shaping corporate responsibility. It provides an overview of the practical implications of sustainability reporting on corporate behavior and provides recommendations for improving sustainability reporting frameworks in promoting responsible business practices.

SUSTAINABILITY REPORTING, CORPORATE ACCOUNTABILITY, ESG FACTORS, SUSTAINABILITY FRAMEWORKS, CORPORATE MOTIVATION, EMPIRICAL EVIDENCE, GREENWASHING, TRANSPARENCY.Dr

"Sustainability Reporting and Corporate Accountability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 4, page no.33-39, April-2018, Available :http://www.jetir.org/papers/JETIR1804469.pdf

"Sustainability Reporting and Corporate Accountability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 4, page no. pp33-39, April-2018, Available at : http://www.jetir.org/papers/JETIR1804469.pdf