Now in its sixth edition, the India Disclosure Index benchmarks voluntary, non-financial disclosures to help companies assess transparency, governance maturity, and preparedness for emerging risks.
Corporate reporting expectations in India are evolving rapidly — driven by global compliance trends, investor scrutiny, technological disruption and climate-transition demands. The India Disclosure Index 2025 examines public disclosures by the top 100 listed companies in India across two overarching categories:
- Leadership & Governance Quality
- Risk Disclosure Quality
The analysis evaluates information available through annual reports, BRSR filings and company websites, covering 24 sub-parameters including:
- Geopolitical and supply-chain resilience
- AI and automation strategy
- Workforce and board diversity
- Cyber governance and incident transparency
- Climate-transition planning and emissions reporting
- Vendor due-diligence and extended supply-chain oversight
The report is intended for senior corporate leadership and boards, investor relations and sustainability teams, and risk, compliance and legal professionals. It will also be relevant to institutional investors and analysts who track disclosure maturity, as well as policy and industry stakeholders with an interest in corporate transparency and evolving non-financial reporting expectations.