Traditional reporting pattern was only rely upon financial information but due the dynamic changes in the environment the information needs of the stakeholders are also shifted from static financial information need with dynamic integrated reported information which means they need both financial and non-financial information together to take their individual decisions. Today we can observe there are lot of discussions carrying on the matter of reporting and disclosure pattern of sustainability information. Here sustainability information means the information of the firm which represents the performance of the firm on the sustainable development of the society. This information consists of economic, environmental, human, consumer related performance disclosure. If this information is disclosed by the companies then it enables them for gaining confidence among all the stakeholders such as employees, customers, suppliers, loan providers, government and other regulatory authorities etc., in some countries of the world it is mandatory to report and disclose the sustainability information but in some countries it is voluntary. If the sustainability reporting is made mandatory then it will ensure the accountability on the firm’s sustainable performance because in some countries of the world there are separate regulations and standards for sustainability reporting practices so the present study is intended to analyse the Indian regulation of sustainability reporting and its compliance by Indian companies. And found that all the selected companies are good in complying with BRR requirements.

Keywords: Sustainability Reporting, BRR, Compliance Level.