Let's make sustainability an attitude, not just a function

It is true that sustainability reporting has become increasingly prevalent among Indian companies. While the top 100 listed companies, as per market cap, are mandated to, under section 32(2)(f), to include a business responsibility report in their annual reports by SEBI, there are companies voluntarily reporting on sustainability due to pressure from their stakeholders and global customers. It is great to see the increase in awareness of sustainability reporting amongst Indian companies, but isn’t reporting only a functional task, and shouldn’t the more important and imperative need be the focus of companies on sustainability?

Even SMEs and mid-size companies are