Journal Press India^®

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The case study states the relationship between Environmental, Social, and Governance (ESG) disclosures and a company's contribution towards the United Nations' Sustainable Development Goals. The study involves a qualitative analysis of the ESG reports of these companies, assessing how each one addresses specific sustainable development goals through its business initiatives. The study considers the alignment between ESG metrics and the SDG, focusing on the areas where the companies show the most substantial impact.The study finds that while ESG disclosures offer insights into a company's sustainability efforts, the degree to which they reflect contributions to the sustainable development goals varies among the companies. The study concludes with recommendations for enhancing the alignment between ESG reporting and SDG, proposing that more standardized reporting frameworks and rigorous assessment criteria could improve the reliability of ESG disclosures as indicators of a company's sustainable development contributions.

Keywords

United Nations Sustainable Development Goals; ESG Disclosure; Mapping of ESG with UNSDG

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