Corporate Risk Disclosure in India. Regulatory landscape, trends, and a study of select Indian listed companies

      Аннотация: Corporate Risk Disclosure is an essential part of corporate governance and reporting, enabling the board, management, investors, and other stakeholders to get a clear picture about the sustainability of a company’s business. The current study aims to investigate the scenario of corporate risk disclosures in India. It includes a survey of relevant regulatory provisions including legislations and accounting standards regarding corporate risk disclosures in India. For the purporse of studying corporate risk disclosures by listed non-financial sector Indian companies, an index of risk disclosure was created to measure the extent of corporate risk disclosure and its association with various firm characteristics was obtained for better understanding about the trends in corporate risk disclosure in India.

Ключевые слова: corporate governance, Corporate Risk Disclosure, Corporate Risk Reporting, Risk Management, Corporate disclosure