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How can Marketing-Related ESG Disclosures be Identified in Sustainability Reports? Evidence from Housing Development Finance Corporation Limited Bank (FY 2024–25)

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Issue Abstract

Abstract

Environmental, Social, and Governance (ESG) reporting represents a vital channel by which businesses disclose their operations and communicate with their stakeholders. Social and governance aspects, as well as environmental initiatives. A Marketing ESG Disclosure Mapping Framework is created and utilized in this article to scrutinize how marketing, related ESG disclosures could be accurately located in sustainability reports. A qualitative, theory, driven document analysis methodology was employed for the analysis of the single case study of Housing Development Finance Corporation Bank's Sustainability Report (FY 2024-2025). The framework is a marketing, and ESG, related disclosure matrix that maps the natural domain of the ESG disclosure against the product, price, place, promotion, people, process, physical evidence) extended marketing mix (7Ps), and relationship marketing theory, derived marketing constructs. The study discloses that marketing, related disclosures are extensively interwoven within the four report components of digital transformation, customer centricity, sustainable finance, and social inclusion. The quantitative metrics of brand valuation, Net Promoter Score (NPS), digital engagement metrics, and green financing data add to the believability and showcase the strategic conjunction of sustainability and business growth. Notwithstanding, the lack of a separate sustainable marketing section as well as marketing, specific ESG performance indicators points to structural disintegration. This research offers a well, organized analytical method to connect marketing theory and ESG disclosure practices.

Keywords: Marketing-Related ESG Disclosures; Sustainability Communication; ESG Transparency; Relationship Marketing; Integrated Reporting.

Author Information
A. Sam Joseph Anto Doctoral Research Scholar (Full Time), Dr. N. Rajalingam Professor and Head, Research Supervisor, Department of Management Studies, Manonmaniam Sundaranar University, Tirunelveli, Tamil Nadu, India.
Issue No
3
Volume No
12
Issue Publish Date
05 Mar 2026
Issue Pages
85-94

Issue References

References

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Websites

  1. HDFC Bank. (2025). Integrated Annual Report FY 2024–25. Retrieved from https://www.hdfcbank.com viewed on 22nd December, 2025.

  2. Global Reporting Initiative (GRI). (2021). GRI Standards. https://www.globalreporting.org viewed on 22nd December, 2025.

  3. Ministry of Corporate Affairs, Government of India. (2021). Business Responsibility and Sustainability Reporting (BRSR) Framework. https://www.mca.gov.in viewed on 2nd January, 2026.

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