Forthcoming Articles

International Journal of Renewable Energy Technology

International Journal of Renewable Energy Technology (IJRET)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Renewable Energy Technology (One paper in press)

Regular Issues

  • Green accounting and financial performance in the Indian pharmaceutical sector: a panel data analysis (2009-2024)   Order a copy of this article
    by Adrita Sarkar 
    Abstract: This study evaluates the impact of green accounting on the financial performance of ten major Indian pharmaceutical companies over 15 years (2009-10 to 2023-24). It finds a positive, statistically significant relationship between environmental expenditures and financial metrics like net sales, PAT, ROA, and ROCE. While compliance-driven practices yield financial benefits, most firms lack strategic integration of sustainability. The study calls for stronger policies, including wider BRSR compliance and third-party audits, to enhance disclosure quality. As one of the first India-specific, sectoral longitudinal analyses, it offers valuable insights into aligning environmental responsibility with financial strategy, contributing meaningfully to the ESG discourse in high-impact industries.
    Keywords: green accounting; financial performance; ESG integration; environmental disclosure; pharmaceutical sector; sustainability reporting; panel regression.
    DOI: 10.1504/IJRET.2026.10080866
     

 

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