Developing a financial health and sustainability scoring model for indian oil & gas sector companies

Abstract

This research is important because it provides a practical, sector-level tool that streamlines financial and sustainability analysis for various users. For individual investors, the model presents a clear, easy-to-understand framework to measure company performance in a non-technical financial analysis. With its combination of both quantitative financial numbers and qualitative non-financial information, it enables individual investors to make better-informed, accountable, and certain decisions—particularly in an industry where public sentiment and regulatory threats tend to govern long-term worth. For institutional investors and analysts, it provides an overall perspective in assessing company disclosure and peer comparison in financial health and sustainability commitments. The research also adds to evolving research regarding sector-specific versions of financial scoring models. The research enhances the existing Piotroski F-Score with domains which have gained importance recently in valuation narratives but are not integrated in the conventional framework. At a moment when sustainable investing and energy transition are reshaping capital flows, this research provides a timely, applicable, and practical model that is both sector-centric and investor-driven.