Environment management and disclosure practices of Indian companies

Abstract

The corporations in the developed economies closely link their performance with the extent, quality and timeliness of environmental disclosures. The increasing trend towards liberalisation and globalization demands increased integration and the convergence to global environment reporting and accounting standards. Therefore it is not only important for the companies to be transparent, accountable and socially responsible but also need to ensure adequate returns to the shareholders and satisfy various stakeholders and society at large about their conduct. This paper studies the environment management and disclosures practices in India, identifies the nature and assesses the extent to which environmental disclosures and to identify the association, if any, between the corporate attributes.

Keywords Environmental disclosures, Globalization, Corporate