Article
“Sustainability Reporting of KVIC-supported Khadi Societies: A Systematic Review and Meta-Analysis”
Purpose
This study examines the influence of sustainability reporting by KVIC- supported khadi societies on their financial performance, creditworthiness, and institutional quality. Although khadi societies play a vital role in rural employment and inclusive development in India, the impact of sustainability reporting within this sector remains underexplored. This study address this gap by analysing the evolution, structure, and implications of sustainability reporting in khadi institutions.
Design/Methodology/Approach
The research adopts a combined bibliometric review and meta-analysis approach. A total of 1489 journal articles published between 1977 and 2025 were analysed using VOSviewer and the Rstudio meta package. The meta-analysis evaluates the impact of sustainability reporting on financial transparency, operational efficiency, access to funding, and creditworthiness.
Findings
Khadi societies score only 1.31 out of 5 on a sustainability reporting scale, reflecting limited disclosure practices (MCRajeshwari & Pandey, 2026). Most reports focuses on social aspects, with less attention to environmental and governance dimensions. The results suggest that structured sustainability reporting improves financial performance by enhancing transparency, stakeholder trust, and institutional credibility.
Practical Implications
Improved sustainability reporting can support better credit assessment, reduce lending risks and NPA’s and strengthen financial stability and long-term sustainability of rural enterprises.
Originality/Value.
This study is among the first to apply bibliometric and meta-analysis methods to examine sustainability reporting and its financial implications in the Khadi Sector.