From principles to practice: BRSR-GRI interoperability and social disclosure quality in the Indian infrastructure industry

Abstract

The growing emphasis on sustainability reporting indicates a move toward holistic and standardized disclosure frameworks due to regulatory modifications and stakeholder demand. Despite these trends, evidence-based research remains limited to sector-specific compliance in resource-intensive sectors where the social aspect is far more crucial, such as infrastructure. To bridge this gap, this study compares the Global Reporting Initiative (GRI) and Business Responsibility and Sustainability Reporting (BRSR) standards, with a particular emphasis on social disclosures. Also, the study uses a content analysis with a Social Coverage Index (SCI) approach to examine the magnitude, reliability, and frequency of social performance disclosures under the BRSR reports for entities in the infrastructure industry ( n  = 5) in financial year (FY) 2024–2025. Study outcomes demonstrate relatively consistent and structured reporting by entities for self-reflective disclosures, namely employee wellbeing, labor practices, and health and safety. In contrast, outwardly directed disclosures demonstrate variation and partial convergence by entities reflecting differences in corporate priorities, reporting competency, and engagement. Observations confirm that, while some entities adopt a detailed and systematic reporting approach supported by third-party assurance, others choose to publish selective or limited disclosures for optional variables, causing moderate SCI ranging from 0.36 to 0.58. These findings could help policymakers and practitioners develop reliable and uniform reporting frameworks by integrating global sustainability standards for ethical business practices in emerging economies.