如今，可持续发展报告可用于营销中的沟通目的，并显示公司的透明度(Kolk, 2000)。这些类型的报告由组织发布，以披露更多的非财务业绩信息。这些报告强调了公司对利益相关者的承诺。世界各地的各行各业开始通过使用各种不同类型的框架，如道琼斯指数或全球报告倡议组织，披露非财务绩效(可持续发展报告)。在21世纪，可持续发展报告变得很重要，但在印度，它仍处于初级阶段。在所有行业中，采矿业应该披露非财务绩效信息，因为它对社会和环境产生了直接的负面影响。此外，采矿业被认为是世界上污染最严重的工业之一。本文的目的是考察和比较样本私营矿业公司和样本上市矿业公司在GRI框架下的可持续发展报告水平。本文采用探索性研究设计，旨在了解印度100强矿业公司可持续发展信息披露的质量和程度的趋势和变化。

This 研究使用内容分析方法来分析年度报告，网站和独立报告的前100名矿业公司的净销售额已经研究了2007-2012年和可持续性披露指数，以分析印度根据GRI的可持续性报告的程度和质量。 Moreover, independent t-test and simple t-test have been used to compare the disclosure practices between and within the sample private and public mining. The results of the analysis show that there are significant variations in sustainability disclosure practices as per GRI framework within and between the public and private mining companies. The study revealed that sustainability reporting disclosure practices are more in public sector as compared to the private sector mining companies. The study observed that sustainability disclosure by public mining companies are more as compared to the private mining companies but as far as content quality is concerned private mining companies disclosed limited but relevant information on sustainability disclosure as per GRI.