The term ‘Sustainable development’ was initially made popular in a report by United Nations named “Our Common Future” (WCED, 1987). There has been a growing concern for sustainable development worldwide since then. Business firms are under pressure from different stakeholders to consider sustainability into their core business strategy by incorporating social and environmental concerns apart from financial parameters. This review paper seeks to provide an overview of research conducted in India on Sustainability Reporting (SR) while examining other related concepts such as corporate social responsibility and corporate sustainability. The study seeks to establish a theoretical framework for SR in the form of various theories through review of literature. It also tries to critically analyse past researches relating to sustainability reporting in India through review of extant literature to identify gaps and lay down future research directions in this area. The present study has been based on secondary data. This study is an addition to the existing body of literature on SR as it sheds light on the evolution and status of research on SR exclusively in Indian context and concludes that it is in evolutionary stage.

KEYWORDS: Sustainability Reporting, Corporate Sustainability, Corporate Social Reporting.