Published on: April 2026
SUSTAINABILITY REPORTING AS A TOOL FOR ENHANCING TRANSPARENCY AND ACCOUNTABILITY IN CORPORATE GOVERNANCE
Vishal Verma
Dr. Geetika Tandon Kapoor
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Abstract
Sustainability reporting has emerged as one of the most significant tools through which corporations communicate their environmental, social, and governance (ESG) performance (Ronayne et al., 2020) to a diverse array of stakeholders (Ronayne et al., 2020). This paper undertakes an examination of how sustainability reporting functions as a mechanism for enhancing transparency and accountability within the broader framework of corporate governance. Drawing entirely on secondary data sources including peer-reviewed academic journals, global reporting surveys, regulatory documents, and institutional reports. The study traces the historical evolution of sustainability reporting from voluntary philanthropy-based disclosures to the current era of mandatory, assurance-backed ESG frameworks such as the Global Reporting Initiative (GRI), Task Force on Climate-related Financial Disclosures (TCFD) (Odhiambo et al., n.d.), Sustainability Accounting Standards Board (SASB), and the newly introduced International Sustainability Standards Board (ISSB) (Odhiambo et al., n.d.) standards.
How to Cite this Paper
Verma, V. (2026). Sustainability Reporting as a Tool For Enhancing Transparency and Accountability in Corporate Governance. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(04). https://doi.org/10.55041/ijcope.v2i4.1034
Verma, Vishal. "Sustainability Reporting as a Tool For Enhancing Transparency and Accountability in Corporate Governance." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 04, 2026, pp. . doi:https://doi.org/10.55041/ijcope.v2i4.1034.
Verma, Vishal. "Sustainability Reporting as a Tool For Enhancing Transparency and Accountability in Corporate Governance." International Journal of Creative and Open Research in Engineering and Management 02, no. 04 (2026). https://doi.org/https://doi.org/10.55041/ijcope.v2i4.1034.
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- •Published on: May 01 2026
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