HR-Related Antecedents to Sustainability Reporting in Indian Public Listed Firms: The Mediating Role of Employee Commitment

Abstract

This study explores the relationship between human resource (HR) practices and sustainability reporting (SR) in Indian publicly listed firms, with a specific focus on the mediating role of employee commitment (EC). As sustainability reporting becomes increasingly vital for corporate transparency and investor confidence, understanding the antecedents that drive these practices is crucial. Utilizing a quantitative research approach, data was gathered from HR professionals and employees across various Indian firms. EC, and SR. The findings reveal that HR practices significantly influence SR, with EC acting as a partial mediator. This research contributes to the theoretical understanding of sustainability in the Indian corporate context and offers practical insights for enhancing sustainability initiatives through HR strategies.