Indian Knowledge Systems and Environmental Disclosure for Corporate Sustainability: A Conceptual Framework

Authors

  • Mr. Sanketkumar Babubhai Vachhani Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India. Author
  • Dr Dineshkumar R Chavda Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University junagadh Gujarat, India Author
  • Ms. Harshitaben Dineshbhai Suva Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India. Author

DOI:

https://doi.org/10.65021/mwsj.v2.i1.33

Keywords:

Corporate Sustainability, Environmental Disclosure, Indian Knowledge Systems, Sustainable Development Goals

Abstract

Environmental disclosure has become an important mechanism for companies to communicate information about environmental impacts, sustainability initiatives, and ecological responsibilities. At the same time, Indian Knowledge Systems (IKS) offer ethical and ecological perspectives that emphasise harmony with nature, responsible resource utilisation, and social well-being. This conceptual study, based entirely on secondary sources including academic literature, policy documents, sustainability frameworks, and corporate sustainability reports, examines the integration of IKS with environmental disclosure practices in the Indian corporate context. The study discusses how principles such as dharma, panchatatva, vasudhaiva kutumbakam, and ahimsa may strengthen stakeholder accountability, ethical governance, and environmental responsibility within sustainability reporting practices. It further develops a conceptual framework explaining how indigenous knowledge traditions can complement contemporary environmental disclosure mechanisms by supporting broader ecological awareness and long-term sustainability orientation. The study concludes that integrating traditional Indian values with modern sustainability reporting frameworks may contribute to more transparent, socially responsive, and ethically informed approaches to corporate sustainability while also presenting practical implementation and operational challenges.

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Author Biographies

  • Mr. Sanketkumar Babubhai Vachhani, Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India.

    Research Scholar, Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India. 

  • Dr Dineshkumar R Chavda, Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University junagadh Gujarat, India

    Assistant Professor and Research Guide, Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India. 

  • Ms. Harshitaben Dineshbhai Suva, Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India.

    Research Scholar, Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India.

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Published

2026-05-24

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Articles

How to Cite

Indian Knowledge Systems and Environmental Disclosure for Corporate Sustainability: A Conceptual Framework. (2026). Milky Way Scientific Journal, 2(1), 111-127. https://doi.org/10.65021/mwsj.v2.i1.33