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Announcement
Announcement
Measuring what matters: key performance indicators for effective sustainability reporting

Student name: Ms Kirti Singh
Guide: Dr Shruti Sharma Rana
Year of completion: 2024
Host Organisation: Fly Ostrich India Private Limited
Supervisor (Host Organisation): Mr Aman Yadav
Abstract:

"Measuring What Matters: Key Performance Indicators for Effective Sustainability Reporting" is a research project that attempts to pinpoint and assess key performance indicators (KPIs) that truly represent the sustainability performance of an organisation. This study aims to close the gap between corporate sustainability reporting and stakeholders' expectations for accountability and transparency in the light of an increasing worldwide emphasis on sustainable development and corporate responsibility. A thorough examination of the literature, a stakeholder analysis, and an empirical assessment of the sustainability reports that are already available across a range of industries are all part of this project. The evolution of sustainability reporting frameworks, including the Sustainability Accounting Standards Board (SASB), BRSR and the Global Reporting Initiative (GRI), as well as the corresponding KPIs, is the main topics of the literature review. In order to understand the priorities and expectations of a varied range of stakeholders, including customers, employees, investors, and members of the community reviewed the various industry specific sustainability reports and do the comparability and differentiability analysis, also attempts the SWOT analysis for identify the strength, weaknesses, opportunities and threats of the relevant Key performance indicators.

The purpose of this phase is to determine the most widely used KPIs, how they are calculated and reported, and how well they represent meaningful sustainability performance.

It is anticipated that the project's conclusions would offer practical guidance on the choice and application of KPIs that will improve the reliability and value of sustainability reports. The research aims to provide a holistic review and analysis of relevant KPIs with suggestions to enhance sustainability reporting procedures by finding gaps in current methods and highlighting excellent practices. In the end, this initiative hopes to help the creation of stronger, more uniform sustainability reporting procedures that satisfy stakeholders and promote sustainable business practices.

17th Convocation: 5th March 2025
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