Corporate Environmental Reporting Expectation Gap: Evidence from India

Shuchi Pahuja

The IUP Journal of Accounting Research and Audit Practices, 2007, vol. VI, issue 2, 21-42

Abstract: The studies carried out so far have revealed that corporate environmental reporting practices within India and in other countries are typically deficient and not up to the standard to satisfy the information needs of various classes of readers of financial reports. It is not clear whether this deficiency is due to differing perceptions between report users and preparers as to the various issues associated with Corporate Environmental Reporting (CER) and importance of environmental information to the users’ decision-making processes. The present study attempts to examine whether an environmental reporting expectation gap exists within India. This study represents the result of a survey, consisting of senior executives in 101 large manufacturing companies as well as 101 individual Chartered Accountants (CAs) in India. However, no significant difference was found between the views of the users and the preparers on various issues raised in the study. Both the CAs and the executives found usefulness of environmental information in strategic decision-making. They favored making environmental reporting mandatory in India.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:06:y:2007:i:2:p:21-42

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