Vol. 9, Issue 4, Part N (2025)

The present research aims at examining the relationship between CSR (corporate sustainability reporting) and its effect on value increase and shareholder’s wealth both for Indian companies under the three perspectives: Brand and Reputation, Operational Efficiency, and Financial Performance. The study objectives are to evaluate how these factors affect the financial performance and value added. Using the quantitative research approach, data was retrieved from one hundred respondents, with the help of structured survey questionnaires through the confirmatory factor analysis through AMOS and Kaiser-Meyer-Olkin (KMO) and Bartlett’s Test of Sphericity through SPSS 26. It was found that there is a positive relation between Brand and Reputation and Operational Efficiency with Financial Performance with Operational efficiency having slightly higher influence. The study underlines the need to improve the performance and brand image as the two are complementary in that, a positive change in one will have a positive impact on the other. The research therefore supports the proposition that a balanced approach of operation efficiency and strategic brand management is essential for improving financial performance and organisational growth. It underlines the importance of integrated corporate sustainability reporting that would incorporate these factors to enable organisations to ensure that their operations are in line with the financial and sustainability objectives to deliver sustainable and competitive business models.