Environmental Accounting – A Case for a Comprehensive Accounting Standard

Authors

  • Inchara P. M. Gowda ICSSR Post - Doctoral Fellow, Institute of Management Studies, Kuvempu University Shankaraghatta, Karnataka

DOI:

https://doi.org/10.33516/maj.v55i6.46-49p

Keywords:

No Keywords.

Abstract

The corporate world is utilizing many natural/environmental resources on the one hand and causing much damages to the environment,in terms of environmental pollution, natural resource depletion, etc., on the other. And the beneficiary corporate world is contributing very trivial sum towards environmental protection. However, systematic accounting for environmental costs and benefits is missing. In this backdrop, this paper puts forward a strong case for a comprehensive Accounting Standard for Environmental Accounting.

Downloads

Download data is not yet available.

Downloads

Published

2020-06-30

How to Cite

Gowda, I. P. M. (2020). Environmental Accounting – A Case for a Comprehensive Accounting Standard. The Management Accountant Journal, 55(6), 46–49. https://doi.org/10.33516/maj.v55i6.46-49p

Issue

Volume 55, Issue 6, June 2020

Section

Cover Story
Crossref
Scopus
Google Scholar
Europe PMC

References

Haripriya Gundimeda., Sanjeev Sanyal., Rajiv Sinha and Pavan Sukhdev. (December 2006). The Value of Biodiversity in India’s Forests (Monograph 4, Green Accounting for Indian States and Union Territories Project) – A project undertaken for Green Indian States Trust, retrieved on 29 April 2020 from https://www.cbd.int/financial/values/india-valuebioforest.pdf.

Ministry of Corporate Affairs. (December 2009). Corporate Social Responsibility: Voluntary Guidelines, 2009. Government of India, New Delhi, pp. 13-16.

Ministry of Corporate Affairs. Ind AS – 106: Exploration for and Evaluation of Mineral Resources (Standard developed by the Accounting Standards Board of the Institute of Chartered Accountants of India) retrieved on 10 April 2020 from https://mca.gov.in/Ministry/pdf/Ind_AS106.pdf.

Ramesh N (2020). A Study of Environmental Accounting Practices in selected IndianCompanies. Unpublished thesis submitted to Kuvempu University.

Sujit Kumar Roy (2011). IN Quaddus M A and Siddique M A B. (eds). Handbook of Corporate Sustainability – Frameworks, Strategies and Tools. Edward Elgar Publishing, UK, retrieved from https://www.e-elgar.com/about/contacts/ on 1 April 2020, p. 325.

The Institute of Cost Accountants of India. (2017). CAS – 14: Pollution Control Cost. Cost Accounting Standards Board. Kolkata.

Similar Articles

<< < 43 44 45 46 47 48 49 50 > >> 

You may also start an advanced similarity search for this article.