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The current status of environmental reporting by Indian companies

Author

Listed:
  • Bikram Chatterjee
  • Monir Zaman Mir

Abstract

Purpose - The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports. Design/methodology/approach - The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports. Findings - The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports. Originality/value - This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.

Suggested Citation

  • Bikram Chatterjee & Monir Zaman Mir, 2008. "The current status of environmental reporting by Indian companies," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 23(6), pages 609-629, June.
    • Handle: RePEc:eme:majpps:02686900810882138
    DOI: 10.1108/02686900810882138
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    Citations

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    Cited by:

    1. Le Thuy Duong Ha & Mansi Mansi, 2023. "Accounting for waste: Waste reporting in Australian metals and mining companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4683-4711, December.
    2. Md Ali Arshad Chowdhury & Mohammad Morshedur Rahman & Mouri Dey & Syed Moudud-Ul-Huq & Sk Alamgir Hossain, 2023. "Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification," SAGE Open, , vol. 13(4), pages 21582440231, December.

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