Sustainability Reporting is becoming more prevalent, driven by a growing recognition that sustainability-related issues can affect a company's performance. Companies need to respond appropriately to sustainable development issues. The purpose of this paper is to study the recent trend of Sustainability Reporting Practices in selected BRICS Countries. The study concluded that Sustainability Reporting trend has increased in all countries in a significant manner. In 2020, National rate of Sustainability Reporting in all 4 Countries is more than the Global Average rate of Sustainability Reporting.
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Keywords: Sustainability Reporting, Global Average Rate, Sustainable Development, BRICS.