Green accounting and its application: a study on reporting practices of environmental accounting in India

K.R. Gola, Priyam Mendiratta, Gaurav Gupta and Mridul Dharwal

World Review of Entrepreneurship, Management and Sustainable Development, 2022, vol. 18, issue 1/2, 23-39

Abstract: Green Accounting is an important device for understanding the role of business ventures in the economy towards environmental security and welfare. It is a well-known term for environment and natural resources accounting. Many companies all over the world have initiated the practices of making environmental disclosures in their annual reports. However, these practices are still largely voluntary in nature. The objective of this research paper is to study the environment-related disclosures of companies taken from Nifty 50 based on the summary of Global Reporting Standards. Content Analysis, both sector-wise and keyword-wise is used on the annual reports of 29 sample companies using MAXQDA software. A high count of the formulated keywords is observed in some relevant sectors of Energy, Cement and Metals.

Keywords: green accounting; environmental disclosures; global reporting initiatives; content analysis. (search for similar items in EconPapers)
Date: 2022
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