Measuring the Relationship Among Corporate Environmental Expenditure, Performance and Disclosure

Abhijit Roy ()
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Abhijit Roy: Dr. Bhupendra Nath Dutta Smriti Mahavidyalaya

A chapter in Revisiting the Indian Financial Sector, 2022, pp 253-279 from Springer

Abstract: Abstract The purpose of the present chapter is to develop a sector-specific index that represents companies that fail to allocate sufficient resources towards sustainable environmental practices and as a result are not able to comply with desired level of environmental performances and disclosures. The index is based on minimum sufficiency approach. The chapter analyses the relationship between economic and environmental performances and then incorporates the disclosure aspect. The index at an aggregate level is able to report the intensity of such firms that fail to attain certain industry-specific benchmark requirements of environmental sustainability practices. The study is a novel attempt to formalize the relationship between corporate environmental performances and disclosures in relation to the allocation of resources for such purposes. The index provides new insights to understand the overall sustainability of an industry and add value to the future research in the field.

Keywords: Environmental disclosure index; Sustainability index; Disclosure index; Environmental reporting; Sustainability reporting (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:isbchp:978-981-16-7668-0_13

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DOI: 10.1007/978-981-16-7668-0_13

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