The current status of environmental reporting by Indian companies

The current status of environmental reporting by Indian companies Purpose – The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports. Design/methodology/approach – The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports. Findings – The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports. Originality/value – This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

The current status of environmental reporting by Indian companies

Managerial Auditing Journal, Volume 23 (6): 21 – Jun 27, 2008

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900810882138
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports. Design/methodology/approach – The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports. Findings – The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports. Originality/value – This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Jun 27, 2008

Keywords: Business environment; Reports; Emerging markets; India; Corporate governance

References

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