Purpose This paper aims to examine the relationship between sustainability reporting by companies and selected corporate specific attributes. It also highlights that the scope of sustainability reporting differs from company to company and industry to industry. Design/methodology/approach Methodology is based on content analysis of 158 Indian companies selected from BSE 200. It uses multiple regression analysis to identify significant corporate attributes. Findings The analysis in this study reveals that companies with large size, older age, having multinational operations and belonging to Software, IT and ITES and Oil and Gas industry have significant sustainability disclosure. However, company’s profits, leverage, growth and advertising intensity are negatively related with the extent of sustainability disclosure. Other variables are found to be insignificant. Research limitations/implications As content analysis technique has been used for gathering sustainability information, subjective judgment involved in identifying and classifying the nature of reported sustainability information cannot be ruled out. Practical/implications This study adds to the growing literature on international sustainability disclosure practices and their determinants. Hence, it has its implications for a number of interested groups as investors, accounting bodies, regulatory authorities, companies, government, stock exchanges, general public, academicians and researchers. Originality/value As an emerging trend, there are few empirical studies exploring the determinants of sustainability reporting. To the best of the authors’ knowledge, this paper covers the impact of large number of corporate attributes in wholesome.

Purpose This paper aims to investigate and compare the sustainability reporting practices of companies in developing nations (BRIC) with those in the developed economies (the UK and USA) as per GRI framework. Design/methodology/approach Content analysis has been applied on a sample of 232 companies listed on the Stock Exchanges of developing and developed countries (Brazil – BOVESPA index, 39 companies; Russia – RTS index, 21 companies; India – SENSEX, 17 companies; China – SSE 50, 19 companies; the USA – NASDAQ 100 and Amex major market index, 58 companies and the UK – FTSE100, 78 companies). It uses descriptive statistics and independent sample t-test to identify significant comparisons. Findings The findings of this paper suggest that developing nations are providing more information on sustainability practices as compared to the companies in the developed nations. Overall mean disclosure score of developing countries is 59.04 per cent followed by that of the developed countries at 36.47 per cent. The result of independent sample t-test shows these differences significant at 1 per cent level. Practical implications The results of the current paper implicate that the corporate managers of the developing nations should prefer rational and purposive reporting. They should work on the quality of reporting rather than just filling pages because social and environmental issues are more gross in the developing nations as compared to the developed countries. Originality/value Developing and developed nations jointly use the scarce resources and provide output to the world, thereby raising sustenance issues. However, not even a single study was found while reviewing the literature that studied and compared the sustainability reporting practices of these countries.

The present study seeks to access and compare the sustainability reporting practices in two major economies, that is, India and China. Index developed under global reporting initiative (GRI) guidelines is used. Content analysis is employed as a data collection tool. A total of 17 companies from BSE-30 (India) and 19 companies from SSE 50 (China), producing sustainability reports within the time period 2006–2007 to 2010–2011, comprise the sample set. Independent sample t test is used to compare the disclosure practices of India and China. Also, Kruskal–Wallis H test is applied for inter-category and inter-industry comparison of both countries. The results reveal that the sustainability disclosure scores are higher with respect to Indian companies as compared to Chinese companies. The results of independent sample t test are also significant at 1 per cent level of significance. However, Kruskal–Wallis H test suggests insignificant differences in the category-wise and industry-wise disclosure scores of both countries, that is, India and China. It is strongly recommended that China should strive more for sustainability practices in order to keep pace with its counterpart, that is, India.

Purpose This paper aims to investigate and compare the sustainability reporting practices of companies in the two most successful Western economies, the USA and the UK, as per Global reporting initiative framework. Design/methodology/approach Content analysis has been applied on a sample of 136 companies listed on the Stock Exchanges of the USA and the UK (USA – NASDAQ 100, 100 companies and Amex major market index, 20 companies; UK – FTSE 100, 100 companies). It uses descriptive statistics and independent sample t-test to identify significant comparisons. Findings The findings of the study suggest that the level of sustainability reporting is almost similar in the USA and the UK. It is somewhat low in both the countries. Overall mean disclosure score is 39.1 per cent in case of the USA followed by UK with 34.5 per cent. The result of independent sample t-test shows that these differences are not significant. Practical implications Sustenance is not a grave issue in both the USA and the UK. Thus, sustainability reporting is a voluntary practice in both these countries. Even then these countries are fostering in the field of sustenance and sensitizing the developing nations towards its need and relevance. The present study would provide developing countries a base and understanding of need based rules for moving on the path of sustenance. Originality/value The USA and the UK are the two most successful Western economies. However, not even a single study was found while reviewing the literature that studied and compared the sustainability reporting practices of these two leading developed countries.

Sustainable development efforts presented on a piece of paper take the shape of a sustainability report, also labelled as sustainable development report. Sustainability report integrates economic, environmental and social performance of the company into one report. This study compares the sustainable development efforts by companies in developed (USA) and developing (India) nations. The recent sustainability reports from a three-year period that is 2008–2011 of AMEX major market index (USA) and SENSEX companies (India) are studied using content analysis. Independent sample t test and ANOVA have been used to compare the reports of the said countries. The results of the analysis show that companies are now more aware of sustainable development. Out of 20 AMEX major market index companies, 14 companies are providing sustainability information in a separate sustainability report while in case of SENSEX there are 16 companies out of 30 that are producing sustainability reports. In USA greater percentage of companies is disclosing sustainability information, while the quantity of information disclosed as per GRI’s G3 guidelines, in sustainability reports is more in the case of Indian companies.