Faculty Dr Naresh Nial

Dr Naresh Nial

Assistant Professor

Department of Commerce

Contact Details

naresh.n@srmap.edu.in

Office Location

Education

2025
Ph.D. (ESG Reporting)
Central University of Jharkhand
India
2019
M.Com (Accounting and Taxation)
Pondicherry University
India
2017
B.Com. (Accountancy)
Sambalpur University
India

Personal Website

Research Interest

  • Qualitative analysis of corporate disclosures, with a focus on ESG and sustainability reporting
  • ESG performance evaluation, particularly within the BRSR framework in the Indian context
  • Forensic accounting with an emphasis on fraud detection

Memberships

Publications

  • A comparative study on sustainability standards with specific reference to GRI standards and BRSR framework

    Nial N., Parashar P.

    Article, International Journal of Quality and Reliability Management, 2024, DOI Link

    View abstract ⏷

    Purpose: The main objective of the study was to compare Business Responsibility and Sustainability Report (BRSR) norms with Global Reporting Initiative (GRI) standards, so as to establish whether BRSR norms match the global standards and best practices or not. Additionally, an effort was made to ascertain and highlight areas where BRSR norms are more comprehensive, just match, or require further refinement to be at par with the GRI standards. The study highlights the similarities and dissimilarities between the internationally accepted GRI standards and the BRSR framework; thereby suggesting areas of improvement for the BRSR framework. Design/methodology/approach: Scrutinised all the 36 standards of the Global reporting initiative and BRSR format and guidelines of the Securities Exchange Board of India. The Content Analysis Technique was used to ascertain the percentages of similarities between the two frameworks. Findings: The content analysis found that there are 52.30% similarities between BRSR norms and GRI standards. Further, this study shows the factors that led to the dissimilarities between BRSR and GRI standards. This study found 18 areas where BRSR is more informative than GRI, and 7 areas where BRSR could be further refined. Originality/value: This study contributes to research in the sustainability reporting framework to be adopted by Indian listed companies. There are a few Indian listed companies who are already reporting as per the GRI framework and might perceive the BRSR as a separate reporting altogether. But as found in this study, more than half of the BRSR framework is similar to the GRI framework; thus, half the work is almost done. As such this study helps Indian firms in developing an understanding of the BRSR and puts in perspective its standing among global sustainability reporting standards. This study shall help institutional investors, rating agencies, and external assurers to better visualize an Indian entity, by referring to its Business Responsibility and Sustainability Reporting.

Patents

Projects

Scholars

Interests

  • Accounting and Taxation
  • ESG Reporting and Disclosure Practices
  • Qualitative research

Thought Leaderships

There are no Thought Leaderships associated with this faculty.

Top Achievements

Research Area

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Education
2017
B.Com. (Accountancy)
Sambalpur University
India
2019
M.Com (Accounting and Taxation)
Pondicherry University
India
2025
Ph.D. (ESG Reporting)
Central University of Jharkhand
India
Experience
Research Interests
  • Qualitative analysis of corporate disclosures, with a focus on ESG and sustainability reporting
  • ESG performance evaluation, particularly within the BRSR framework in the Indian context
  • Forensic accounting with an emphasis on fraud detection
Awards & Fellowships
Memberships
Publications
  • A comparative study on sustainability standards with specific reference to GRI standards and BRSR framework

    Nial N., Parashar P.

    Article, International Journal of Quality and Reliability Management, 2024, DOI Link

    View abstract ⏷

    Purpose: The main objective of the study was to compare Business Responsibility and Sustainability Report (BRSR) norms with Global Reporting Initiative (GRI) standards, so as to establish whether BRSR norms match the global standards and best practices or not. Additionally, an effort was made to ascertain and highlight areas where BRSR norms are more comprehensive, just match, or require further refinement to be at par with the GRI standards. The study highlights the similarities and dissimilarities between the internationally accepted GRI standards and the BRSR framework; thereby suggesting areas of improvement for the BRSR framework. Design/methodology/approach: Scrutinised all the 36 standards of the Global reporting initiative and BRSR format and guidelines of the Securities Exchange Board of India. The Content Analysis Technique was used to ascertain the percentages of similarities between the two frameworks. Findings: The content analysis found that there are 52.30% similarities between BRSR norms and GRI standards. Further, this study shows the factors that led to the dissimilarities between BRSR and GRI standards. This study found 18 areas where BRSR is more informative than GRI, and 7 areas where BRSR could be further refined. Originality/value: This study contributes to research in the sustainability reporting framework to be adopted by Indian listed companies. There are a few Indian listed companies who are already reporting as per the GRI framework and might perceive the BRSR as a separate reporting altogether. But as found in this study, more than half of the BRSR framework is similar to the GRI framework; thus, half the work is almost done. As such this study helps Indian firms in developing an understanding of the BRSR and puts in perspective its standing among global sustainability reporting standards. This study shall help institutional investors, rating agencies, and external assurers to better visualize an Indian entity, by referring to its Business Responsibility and Sustainability Reporting.
Contact Details

naresh.n@srmap.edu.in

Scholars
Interests

  • Accounting and Taxation
  • ESG Reporting and Disclosure Practices
  • Qualitative research

Education
2017
B.Com. (Accountancy)
Sambalpur University
India
2019
M.Com (Accounting and Taxation)
Pondicherry University
India
2025
Ph.D. (ESG Reporting)
Central University of Jharkhand
India
Experience
Research Interests
  • Qualitative analysis of corporate disclosures, with a focus on ESG and sustainability reporting
  • ESG performance evaluation, particularly within the BRSR framework in the Indian context
  • Forensic accounting with an emphasis on fraud detection
Awards & Fellowships
Memberships
Publications
  • A comparative study on sustainability standards with specific reference to GRI standards and BRSR framework

    Nial N., Parashar P.

    Article, International Journal of Quality and Reliability Management, 2024, DOI Link

    View abstract ⏷

    Purpose: The main objective of the study was to compare Business Responsibility and Sustainability Report (BRSR) norms with Global Reporting Initiative (GRI) standards, so as to establish whether BRSR norms match the global standards and best practices or not. Additionally, an effort was made to ascertain and highlight areas where BRSR norms are more comprehensive, just match, or require further refinement to be at par with the GRI standards. The study highlights the similarities and dissimilarities between the internationally accepted GRI standards and the BRSR framework; thereby suggesting areas of improvement for the BRSR framework. Design/methodology/approach: Scrutinised all the 36 standards of the Global reporting initiative and BRSR format and guidelines of the Securities Exchange Board of India. The Content Analysis Technique was used to ascertain the percentages of similarities between the two frameworks. Findings: The content analysis found that there are 52.30% similarities between BRSR norms and GRI standards. Further, this study shows the factors that led to the dissimilarities between BRSR and GRI standards. This study found 18 areas where BRSR is more informative than GRI, and 7 areas where BRSR could be further refined. Originality/value: This study contributes to research in the sustainability reporting framework to be adopted by Indian listed companies. There are a few Indian listed companies who are already reporting as per the GRI framework and might perceive the BRSR as a separate reporting altogether. But as found in this study, more than half of the BRSR framework is similar to the GRI framework; thus, half the work is almost done. As such this study helps Indian firms in developing an understanding of the BRSR and puts in perspective its standing among global sustainability reporting standards. This study shall help institutional investors, rating agencies, and external assurers to better visualize an Indian entity, by referring to its Business Responsibility and Sustainability Reporting.
Contact Details

naresh.n@srmap.edu.in

Scholars