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@article{185152,
        author = {Meher Dharmani and Dr. Shaili Gala},
        title = {Evaluating ESG Disclosure: A Cross-Sectoral Study of Auto Ancillary and Pharma Companies},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {12},
        number = {5},
        pages = {755-763},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=185152},
        abstract = {The study focuses on a comparative analysis of Environmental, Social, and Governance (ESG) disclosure practices between the auto ancillary and pharmaceutical industries in India. With ESG becoming a critical measure of corporate accountability and sustainability, this research evaluates sector-wise disclosure patterns using CRISIL’s ESG scores. The auto ancillary sector, while demonstrating consistency in governance practices, shows weaker performance in environmental and social dimensions. In contrast, the pharmaceutical industry displays higher average scores across all three dimensions, particularly in social and governance aspects, though variations exist between firms. This analysis highlights how industry-specific factors shape ESG disclosure priorities and outcomes. The findings reveal that while auto ancillary firms must strengthen environmental and social practices to remain competitive in the sustainability landscape, pharmaceutical companies need to address inconsistencies to achieve sector-wide improvement. The comparative approach underlines the importance of ESG as not merely a compliance tool but as a strategic driver of long-term trust, competitiveness, and value creation. By identifying gaps and strengths across sectors, the study provides insights useful to policymakers, investors, and corporate leaders in promoting responsible business practices aligned with global sustainability standards.},
        keywords = {ESG Disclosure, Auto Ancillary Industry, Pharmaceutical Industry.},
        month = {October},
        }