Chapter 13

Sustainable audit, control and monitoring of Indian companies

Ria Sinha and Manipadma Datta

Introduction

Since the inception of the Sustainable Development Goals (SDGs) in 2015, the private- and public-sector companies in India are finding out ways to incorporate sustainability issues into business operations and strategies. While the underlying drivers may pertain to regulatory pressure, reputational concerns, willingness to improve relations with national governments and litigation risks, businesses are gradually realising the opportunities that might arise from competitive positioning (Pillai et al., 2017), but the adoption of sustainable business practices by private companies is quite a challenging process (Scheyvens et al., ...

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