"El baile cambió mi vida. Por primera vez sentí que hacía algo que me gustaba", recuerda Shampa Roy, de 18 años. Shampa , nacida en Calcuta, capital del estado indio de Bengala Occidental, creció entre orfanatos desde los cinco años, tras la muerte de sus padres. "Siempre estaba enfadada, no sé por qué. Pegaba a las otras niñas a la mínima provocación, la gente me evitaba. No respetaba ni a los profesores ni a la gente mayor", confiesa. Hasta que descubrió (...) la danza. Shampa se dio cuenta de que podía expresar sus inquietudes internas a través de pasos de baile. Explica que fue un descubrimiento que la llenó de alegría. (shrink)

The purpose of this study is to explore the extent and nature of sustainability disclosure practices of companies from environmentally sensitive industries in India. It further investigates the influence of potential determinants on sustainability information disclosure of the companies. The study analyzed the data of 57 energy and mining companies included in NIFTY500 index at National Stock Exchange of India (NSE) for the period 2016 to 2019. In the present study, environment, social, and governance (ESG) parameters were considered to measure (...) the corporate sustainability disclosure practices. Panel data analysis was conducted to investigate the impact of possible determinants on sustainability reporting. The results indicate that variables, such as firm size, market capitalization, and a standalone sustainability reporting, are positively associated with the sustainability information disclosure of companies. The finding also suggests that policymakers should promote a standalone sustainability reporting based on Global Reporting Initiative (GRI) standards and also broaden the existing scope of business responsibility reporting in India. Overall findings should help the policymakers and regulators to assess and advance the disclosure reforms to improve sustainability reporting in India. (shrink)