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Environmental accounting and reporting With special reference to India

Author

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  • Pramanik, Alok Kumar
  • Shil, Nikhil Chandra
  • Das, Bhagaban

Abstract

In recent years, environmental pollution becomes so acute and the stakeholders’ awareness to the issue becomes so serious that environmental accounting has become a strong branch of accounting. Still, attention towards the style and recognition of environmental accounting is not a generalized one. Legal authorities, standard setting bodies and other regulators cannot come to a consensus regarding the conceptual framework of environmental accounting and its disclosure. Thus, such disclosure is not mandatory rather voluntary that has no specific style or format. With the passage of time, more guidelines are coming in customized format that may lead us to reach a common format for recognizing environment related data and disclosure thereof through financial statements. Still, such disclosure is guided by the social responsibility and commitment on the part of the entities that work as strong agents for polluting the environment. In this paper, the theoretical foundation of environmental accounting and reporting is discussed with special reference to India. More emphasis is given on environmental accounting and awareness for that as this is supposed to be the need of today.

Suggested Citation

  • Pramanik, Alok Kumar & Shil, Nikhil Chandra & Das, Bhagaban, 2007. "Environmental accounting and reporting With special reference to India," MPRA Paper 7712, University Library of Munich, Germany, revised 17 Oct 2007.
    • Handle: RePEc:pra:mprapa:7712
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    File URL: https://mpra.ub.uni-muenchen.de/7712/1/MPRA_paper_7712.pdf
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    References listed on IDEAS

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    1. Stacey Cunningham & David Gadenne, 2003. "Do Corporations Perceive Mandatory Publication Of Pollution Information For Key Stakeholders As A Legitimacy Threat?," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 5(04), pages 523-549.
    2. Williams, S. Mitchell, 1999. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory," The International Journal of Accounting, Elsevier, vol. 34(2), pages 209-238, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Mousami Prasad & Trupti Mishra & Arti D. Kalro, 2017. "Environmental disclosure by Indian companies: an empirical study," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 19(5), pages 1999-2022, October.
    2. Mustafa KIRLI & Sibel Aybarc BURSALIOGLU, 2016. "Conceptual Development of Ecological Accounting in Business Administration," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 11-18.

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    More about this item

    Keywords

    Environmental Accounting; Environmental Accounting and Reporting; Green Accounts;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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