Advances in Consumer Research
Issue 5 : 247-254
Original Article
An Analytical Study of ESG Disclosure Trends in Automobile and IT Companies.
 ,
1
Assistant Professor, College Annasaheb Dange College of Engineering and Technology, Ashta, Sangali, Maharashtra, India.
2
Assistant Professor, VPM’s Dr V. N. Bedekar Institute of Management Studies, Thane, Maharashtra, India.
Abstract

This study focuses on an analytical comparison of Environmental, Social, and Governance (ESG) disclosure trends between automobile and information technology companies. ESG has emerged as an important framework for evaluating corporate sustainability, transparency, and ethical performance. The study is based on secondary data collected from a selected sample of companies from both sectors, and aims to examine differences in environmental, social, governance, and overall ESG scores. Statistical tools such as descriptive analysis and independent sample t-test are used to analyze the data and test the hypotheses. The findings reveal that there is a significant difference in environmental and social scores between the two sectors, while governance scores do not show any significant difference. The results further indicate that automobile companies perform better in environmental and social dimensions due to their direct involvement in resource-intensive activities and regulatory requirements, whereas IT companies maintain comparable governance standards. Despite differences in individual ESG components, the overall ESG scores between the two sectors do not differ significantly, suggesting a balanced level of ESG adoption. The study highlights the importance of sector-specific ESG strategies and emphasizes the need for improved consistency and standardization in ESG disclosures. These findings provide valuable insights for investors, policymakers, and corporate stakeholders in understanding and evaluating ESG performance across industries

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