Sustainability Reporting in the Metaverse

Abstract

Metaverse is a virtual environment where we interact with each other and the world around us. Metaverse integrates the physical environment with the digital environment. In this study, the author explored the extent to which different metaverse technologies have been disclosed in sustainability reports and integrated reports. For this, specific Indian companies have been selected from the Nifty 100 index that have made ‘metaverse technologies'-related disclosures in these reports. Further, the sustainability reports of these companies have been extracted to analyse the content to see the extent to which metaverse technologies have been reported by major Indian industries. The study also attempts to highlight important internet of things (IoT), artificial intelligence (AI), and virtual reality (VR) technologies-based platforms, initiatives and projects initiated by Indian industries to improve their productivity and operational efficiency and ensure safety at the workplace.