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Firm Characteristics and Corporate Environmental Disclosure Practices in India

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  • Kuhali Mukherjee
  • Mitali Sen
  • J K Pattanayak

Abstract

The growing global concern towards corporate environmental disclosure has led to the voluntary reporting of environmental information by Indian companies as well. However, the nature and content of disclosure vary across industries and firms, and these variations can be attributed to various firm specific factors. The present study therefore aims at identifying the influence of firm-specific factors on environmental disclosure made by select Indian companies. The firm-specific characteristics identified for the study are firm size, profitability, leverage, effective tax rate and liquidity. Environmental disclosure is measured by developing an environmental disclosure index based on prior literature. The sample for the study comprises select companies chosen from ten environmentally sensitive industries, viz., distillery, sugar, fertilizer, pulp and paper, chlor alkali, pharmaceuticals, dyes and dye intermediates, pesticides, oil and refinery androchemicals. Consequently, a multiple regression analysis has been conducted to assess the relationship between the corporate characteristics and environmental disclosure. The findings of the study show that the influential variables for explaining firms’ variation in environmental disclosure are effective tax rate, liquidity and leverage.

Suggested Citation

  • Kuhali Mukherjee & Mitali Sen & J K Pattanayak, 2010. "Firm Characteristics and Corporate Environmental Disclosure Practices in India," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(4), pages 24-41, October.
    • Handle: RePEc:icf:icfjar:v:09:y:2010:i:4:p:24-41
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    Citations

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    Cited by:

    1. Eugenio D'Amico & Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2016. "Factors Influencing Corporate Environmental Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 178-192, March.
    2. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, vol. 11(18), pages 1-33, September.
    3. Stefano Fontana & Daniela Coluccia & Silvia Solimene, 2019. "VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(4), pages 1679-1699, December.
    4. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.

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