Authors: Dr. Mangala Nayak Yaragatti, Dr. Anil Yaragatti
Abstract: Sustainable Business Practices are integral part of modern business strategies,enhancing brand reputation , ensuring regulatory compliance, and improving operational efficiency. India’s top 1000 listed companies by market capitalisation are now in their third year of mandatory ESG (Environmental, Social, and Governance) disclosures under SEBI’s (Securities and Exchange Board of India) BRSR (Business Responsibility and Sustainability Reporting) framework. For the Rest—listed and unlisted—ESG still appears distant, complex, or not immediately relevant, especially when compared to more familiar compliance areas like Corporate Social Responsibility. This study focuses on analyzing the impact of Corporate social accounting activity of companies within the IT sectors. CSR is the company’s sense of responsibility towards the community and the environment (both ecological and social) in which it operates. The organisation can fulfil this responsibility through various ways such as waste and pollution reduction processes, by contributing educational and social programs, by being environmental friendly.
DOI: https://doi.org/10.5281/zenodo.19730719
