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Asian Journal of Management
Year : 2016, Volume : 7, Issue : 1
First page : ( 56) Last page : ( 64)
Print ISSN : 0976-495X. Online ISSN : 2321-5763.
Article DOI : 10.5958/2321-5763.2016.00009.3

Corporate Sustainability Performance and Financial Performance of Indian Companies: A Relational Study

Nandi Sushanta Kumar1,*, Prof. Bal Ranjan Kumar2,**

1Research Scholar, Ravenshaw University, Cuttack

2Dept. of Commerce, Utkal University, Bhubaneswar

*Corresponding Author E-mail: sushanta.nandi08@gmail.com

**ranjan_bal@yahoo.com

Online published on 18 April, 2016.

Abstract

In the world of ever changing expectations, companies must account for the way they impact the communities and environments where they operate. Businesses can sustain their growth only if society is generally satisfied with their overall contribution to societal well-being. During last few decades the concept of Sustainable Development (SD) has established itself as an important concept not only at global level but also at corporate level. The objective of this paper is to find out relationship between Corporate Sustainability Performance and the Corporate Financial Performance (FP) of some selected Indian companies. We analyse the impact of sustainability performance components (community involvement, natural environment, employees, governance and consumers) on

Financial Performance. We find no significant association between overall sustainability performance and financial performance but further analysis revels that five sustainability components have varying impact on Financial Performance of Indian companies.

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Keywords

Sustainable Development, Sustainability Reporting, Financial Performance, Global Reporting Initiatives (GRI), World Business Council for Sustainable Development (WBCSD), Sustainability Performance.

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