Structural Framework of Environmental Accounting: A Conceptual Analysis of Global Reporting Initiatives (GRIs)

Authors

  • Parameshwar Assistant Professor, Department of Commerce, Mangalore University, Mangalore
  • N. Abhishek UGC-Senior Research Fellow, Department of Studies in Commerce, University of Mysore, Mysore

DOI:

https://doi.org/10.33516/maj.v55i6.33-36p

Keywords:

No Keywords.

Abstract

The present paper discusses the role Global Reporting Initiatives in providing the structural framework for environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and also explains how harmonisation of environmental accounting can be done through GRI SRs (Global Reporting Initiatives Sustainability Reporting Standards).

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Published

2020-06-30

How to Cite

Parameshwar, & Abhishek, N. (2020). Structural Framework of Environmental Accounting: A Conceptual Analysis of Global Reporting Initiatives (GRIs). The Management Accountant Journal, 55(6), 33–36. https://doi.org/10.33516/maj.v55i6.33-36p

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References

https://indiacorplaw.in/wp-content/uploads/2016/01/38254asb27888csr.pdf: Retrieved on 24/04/2020

https://greentick.taxsutra.com/experts/column?sid=29 : Retrieved on 25/04/2020

I Erol, B Demirel(2016), Investigation of integrated reporting as a new approach of corporate reporting International Journal of Business and Social Research, volume 6, issue 10, p. 32-46.

K Ereshi, R G Desai(2017), Environmental concern in corporate sector: A study selected companies in India, Indian Journal of Accounting, issue 2, p. 1-09.

N, Abhishek and M. S., Divyashree, Global Reporting Initiatives: A Study of Environmental Accounting Practices in Indian Electric Companies (January 17, 2019). FOCUS: Journal of International Business Volume 5, Issue 2, July-December 2018, pp. 79-92, doi: 10.17492/focus.v5i2.14385 . Available at SSRN: https://ssrn.com/abstract=3317753

https://www.globalreporting.org/standards/gri-standardsdownload-center/ : Retrieved on 25/04/2020

http://www.ursindia.com/business_responsibility_reports.aspx : Retrieved on 25/04/2020

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