EconPapers    
Economics at your fingertips  
 

Accounting for waste management: a study of the reporting practices of the top listed Indian companies

Ralph Adler, Mansi Mansi and Rakesh Pandey

Accounting and Finance, 2022, vol. 62, issue 2, 2401-2437

Abstract: This study examines the extent to which India’s leading 30 companies disclose information about the solid and liquid wastes they produce. Guided by a 35‐item waste disclosure index, companies' 2012–2018 annual reports, sustainability reports and business responsibility reports were content analysed. Although a significant increase in reporting occurred, especially following the Indian government’s national waste management campaign in 2014, this increase proceeds from a very low starting point. Over 85 percent of the companies provide limited disclosures. The study’s waste disclosure index should prove valuable to researchers and policymakers wishing to measure firms' waste disclosures at and across points in time.

Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.1111/acfi.12869

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:acctfi:v:62:y:2022:i:2:p:2401-2437

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0810-5391

Access Statistics for this article

Accounting and Finance is currently edited by Robert Faff

More articles in Accounting and Finance from Accounting and Finance Association of Australia and New Zealand Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().

 
Page updated 2022-07-02
Handle: RePEc:bla:acctfi:v:62:y:2022:i:2:p:2401-2437