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Measurement of ESG Performance: A Study of Indian Companies
By Preeti Sharma, Priyanka Pandey, Vijay Kumar Jain & R. C. Dangwal
The present study aims to construct an inclusive, Literature-based, and statistically vetted environmental, social and corporate governance disclosure (ESGD) index, measure the item-wise, theme-wise, and factor-wise ESG performance of the top 80 Indian companies for the period 2013-2016, and examine item-wise, theme-wise and factor-wise variations in ESGD. Content analysis is used to measure the ESG disclosures of the sample companies. To test the variations, skewness, kurtosis, Levene’s, Chi-square, and Kruskal-Wallis’s tests are used. The study found an increasing trend in the ESGD score of sample companies for the period 2013-2016. The study also found significant differences among the items, themes, and factors of the ESGD index. This paper incorporated emerging dimensions from the GRI framework. The study also contributes to the literature by examining the ESG disclosure level of Indian companies rather than focusing on individual factors of ESG.
Source: SSRN
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