<![CDATA[As an emerging economy, India’s post-pandemic resilience supports this study. We scrutinize current MD&A (Management Discussion and Analysis) reporting practices by Indian firms, aligning with the 'Industry, Innovation, and Infrastructure Development' goal of Sustainability. Data was extracted from annual reports of selected listed Indian companies for the years 2016-2021. The data was analyzed using content analysis and t-tests. We found an encouraging increase in the quantity and quality of disclosures over time, even during the pandemic. However, there is a significant discrepancy with quality lagging behind quantity. These findings highlight an urgent need for improved MD&A disclosures. Managers, regulators, and organizations could use this study to identify issues and strategically direct their efforts for maximum benefits in this domain. This pioneering study assesses adherence to MD&A practices within the Indian context, extending its contribution to the accounting literature of other developing Asian economies, such as Indonesia, Malaysia, and China, where MD&A practices are still evolving.]]>
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