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

Authors: K.R. Gola; Priyam Mendiratta; Gaurav Gupta; Mridul Dharwal

Addresses: School of Business Studies, Sharda University, Greater Noida, Uttar Pradesh, India ' School of Business Studies, Sharda University, Greater Noida, Uttar Pradesh, India ' School of Business and Management, CHRIST (Deemed to be University), NCR Campus, India ' School of Business Studies, Sharda University, Greater Noida, Uttar Pradesh, India

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.

DOI: 10.1504/WREMSD.2022.120767

World Review of Entrepreneurship, Management and Sustainable Development, 2022 Vol.18 No.1/2, pp.23 - 39

Received: 30 Nov 2019
Accepted: 07 Jun 2020
Published online: 08 Feb 2022 *

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