ABSTRACT
Sustainable Development has always been the focus area ever since we have noticed climatic changes. The last 20 years have seen the companies start focusing on this crucial segment and laying emphasis on reporting these practices, and thus has paved the way to the concept of Sustainability Reporting, which has gradually started to gain prominence. However, it is still in a very nascent stage in most countries. Still, the respective authorities are taking measures to mandate Sustainability Reporting and making the companies and the individuals trace a way out, most importantly in times of unprecedented changes like a pandemic. This paper provides an overview of sustainable reporting and its subsets and its impact on investor sentiment and company valuations. The best practices followed by certain countries are also discussed. However, the main focus of this paper is to provide an overview of Sustainable reporting’s influence in the post-pandemic era.
