Various Dimensions of Sustainability Reporting in Indian Banking Sector Dr. Sharma Sunita1, Rajnish2 1Associate Professor, Faculty of Management Studies, The M.S. University of Baroda, Vadodara, India, sunita.sharma-mgmt@msubaroda.ac.in 2Research Scholar, Faculty of Management Studies, The M.S. University of Baroda, Vadodara, India, rajnishindu@gmail.co Online published on 17 July, 2017. Abstract Liberalization, privatization, globalisation and information highways have been responsible to do business at ease but they also created suspicion about long term sustainability of successful businesses. Though, the foundation of sustainability rests on compliance behaviour of any company, it has been observed that compliance behaviour with the latest mandates from regulators, cannot guarantee the future sustainability. Therefore, this study tries to emphasize on various aspects of sustainability reporting for the NIFTY-FIFTY companies especially the banking sector. The paper explores comparison between sustainability reporting guidelines of GRI, UNGC and BRR, Basel III disclosure made by sample banks, principle-wise information disseminated by banks, various financial ratios and financial data reported in annual reports. After due comparison of various reporting and information in public domain the paper concludes that adopting all the mandatory and non-mandatory reporting guidelines go in vain if the basic pillar of NPA is not strengthened in banking sector. Top Keywords Sustainability, Business Responsibility Reporting, Banking Sector, Mandatory Compliance. Top |