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The approach of Indian corporates towards sustainable development: An exploration using sustainable development goals based model

机译：印度企业对可持续发展的方法：基于可持续发展目标的探索

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This study aims to evaluate the contribution of the Indian corporate world towards sustainable development. We propose a framework of Corporate Sustainability Performance derived from factors suggested by Sustainable Development Goals (SDGs), a component of a global agenda for sustainability. This framework is further applied to evaluate the sustainability performance of Indian firms to identify potential gaps in their sustainability efforts. The impact of factors like firm-size, ownership structure, and environmental sensitivity of firms has been statistically tested for these firms. The paper uses a mixed-method where content analysis has been applied to generate the data by analyzing disclosure reports of the top 100 Indian firms for the year 2016-2017, and a mathematical model is used to arrive at sustainability performance factors at various levels. Statistical tools like descriptive analytics,ttest, and analysis of variance are used to test various hypotheses. The findings suggest a significant gap in the full potential and current status of sustainability investments by Indian corporates and hence confirm a huge improvement potential. "Cement" is the best performing sector, whereas "Media" is at the bottom of the performance stack. The Indian corporate world aligns its maximum effort along the "Education and Learning" dimension, whereas minimum effort is made for "Oceans, Sea, and Marine." A significant difference was found for the performance based on environment sensitivity and firm-size. Differences across firms based on ownership identity and concentration could not be established. The study highlights the implications for the regulatory mechanism that needs to change if the contribution from the private sector is required for SDGs.
机译：本研究旨在评估印度企业界对可持续发展的贡献。我们提出了一种来自可持续发展目标（SDGS）的因素的企业可持续发展绩效框架，是全球可持续性议程的一个组成部分。该框架进一步应用于评估印度公司的可持续性性能，以确定可持续性努力中的潜在差距。对公司的统计上测试了公司规模，所有权结构等因素的影响，对这些公司进行了统计学测试。本文采用了一种混合方法，其中应用了内容分析，通过分析2016 - 2017年前100名印度公司的披露报告来生成数据，并且数学模型用于在各个层面处于可持续发展性能因素。使用描述性分析，TTEST和方差分析等统计工具用于测试各种假设。调查结果表明，印度企业的全部潜力和现状的全部潜力和现状的显着差距，因此证实了巨大的改善潜力。 “水泥”是表演部门最好的行业，而“媒体”是在性能堆栈的底部。印度企业世界沿着“教育和学习”维度的最大努力，而“海洋，海洋和海洋”的最低努力。基于环境敏感性和坚定的性能，对性能有显着差异。无法建立基于所有权身份和集中企业的差异。该研究突出了对SDG所需私营部门的贡献，需要改变监管机制的影响。

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