Environmental disclosure has become an integral component of company reporting, as stakeholders demand greater openness about environmental consequences and sustainability performance. The pharmaceutical industry, due to its chemical-intensive operations and resource usage, faces heightened environmental accountability, particularly in the Indian context. This study's main goal is to investigate and contrast the environmental disclosure practices of two prominent pharmaceutical corporations in India, Sun Pharmaceutical Industries Limited and Dr. Reddy’s Laboratories Limited. The analysis entirely uses secondary data from publicly available yearly reports and sustainability disclosures during a three-year period from 2022-23 to 2024-25. An inductive environmental disclosure assessment framework was developed directly from company reports, and content analysis was employed to evaluate disclosure practices. The findings show that both individuals demonstrate a high and consistent level of environmental disclosure, with Dr. Reddy’s Laboratories Limited showing marginally higher scores. However, the t-test results reveal no statistically significant difference between the disclosure practices of the selected companies.
Dr. Kajal Rameshbhai Solanki (Sun,) studied this question.