Environmental Accounting and Reporting in India

Authors

  • Sukamal Datta The Institute of Cost Accountants of India

DOI:

https://doi.org/10.33516/rb.v46i1-2.27-44p

Keywords:

Environmental Accounting and Reporting, Environmental Policy, Environmental Costs and Benefits.

Abstract

The increasing consciousness about environmental protection has encouraged the development of environmental accounting and reporting. Within the globalized economy environmental accounting and reporting has been recognised as an essential mean for the management of environmental performance. Still there exists a limitation in adopting environmental accounting practices by the corporate due to non-existence of standard environmental accounting procedure. Therefore, it is not mandatory for the corporate of India to disclose the environmental related costs and benefits except certain industries. In this paper we have made an attempt to discuss mainly the theoretical foundation of environmental accounting and reporting practices in India and also taking some practical examples. Our study is based on secondary data. We have observed that there is wide scope for the development of environmental accounting and reporting.

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Published

2020-07-31

How to Cite

Datta, S. (2020). Environmental Accounting and Reporting in India. Research Bulletin, 46(1-2), 27–44. https://doi.org/10.33516/rb.v46i1-2.27-44p

Issue

Volume 46, Issue 1-2, April & July 2020

Section

Articles
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