International Journal Of Engineering Technology And Management Sciences

AUTHOR(S)

Rupam Majumder, Dr. Ahmed Hussain

DOI: https://doi.org/10.46647/ijetms.2023.v07i01.059

ABSTRACT
The present study's goal was to identify measures and solutions in light of environmental information in corporate sustainability reporting practices in India. For this purpose, corporate sustainability report of 15 Indian Companies for the periods 2016-17 to 2019-2020 were checked and examined. 15 sample companies were selected following “Core &speaker; and Comprehensive Status” from the all-encompassing table of GRI as a pilot study. Based on disclosure check list of 32 environmental aspect parameter of GRI Standards 2016 and unweighted announcement index, the present study measures the consideration of GRI Standards revelation two together at the aggregate level and in respect of environment category of GRI standard. The result shows that in consideration of overall environment GRI Standard disclosures varies from 15.63% to 93.75%. The minimum revelation score of 15.63% is immeasurable. But the maximum announcement score is 93.75%. A mean disclosure score of 67.92% displays a comparatively moderate level of announcement. The study discloses a roomy alternative in consideration of environmental disclosure with range and standard deviation 78.13% and 22.66% respectively. On studies of research findings, the researcher concludes that there exists scope for improvement of environmental aspect reporting by Indian companies.

Page No: 418 - 426

References:

1. G. H. Brundtland, World commission on environment and development, Our Common Future, Oxford University Press, UK (1987).
2. M. Redclift, Sustainable development and global environmental change: Impli-cations of a changing agenda, Global Environmental Change, 2, 32 (1992)
3. 3. A. G. Chofreh, F. A. Goni, A. M. Shaharoun, S. Ismail, and J. J. Klemeš,J. Clean. Prod. 71, 139 (2014
4. Ho, L., & Taylor, M. (2007). An Empirical Analysis of Triple Bottom Line reporting and its determinants: Evidence from the United States and Japan. Journal of International Financial Management and Accounting, 2007, pp-125-149.
5. Staksson, R., & Steimle, U. (2009). What does GRI ‐reporting tell us about corporate sustainability? The TQM Journal.Vol. 21 Issue: 2Pp. 168-181, Emerald Group Publishing Limited,1754- 2731.https://doi.org/10.1108/17542730910938155
6. Cardosoet al., (2014). Practices of Economic and Environmental Disclosure in Major Brazilian Companies, Rev. Adm. UFSM, Santa Maria, v. 9, numero 1, Pp. 156-173, JAN. - MAR. 2016. DOI: 10.5902/19834659 9778
7. Orazalin,N., & Mahmood, M. (2019). Determinants of GRIbased sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies Vol 10 No. 1, 2020, Pp. 140-164, Emerald Publishing Limited, 2042- 1168, DOI 10.1108/JAEE-12-2018-0137.
8. Woźniak, J., & Pactwa, K.(2019). Analysis of the socioenvironmental policy of selected mining companies on the basis of non-financial reporting, – mineral resources management, 2019 Volume 35 Issue 1 Pages 177–194,DOI: 10.24425/gsm.2019.128206
9. Putri, et al., (2020). Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies, Problems and Perspectives in Management Journal,17(4), 453-468.LLC “СPС “Business Perspectives”,Ukraine doi:10.21511/ppm.17(4).2019.37,ISSN:1727-051. http://dx.doi.org/10.21511/ppm.17(4).2019.37
10. Setyorini, C., & Ishak, Z. (2012). Corporate Social and Environmental Disclosure: A Positive Accounting Theory View Point.International Journal of Business and Social Science, Vol. 3 No. 9; May 2012 Pp. 152 to 164
11. Tanimoto, K., & Suzuki, K. (2005). Corporate Social Responsibility in Japan: Analyzing the Participating Companies in Global Reporting Initiative
12. Dutta, S. (2011). Triple Bottom Line Reporting: an innovative accounting initiative. International Journal on Business, Strategy and Management, vol.1, No.1,June, 2011, Pp-1-13
13. 13  Kaur, D., & Das. N. (2015). Sustainability Reporting Practices in Indian Mining Companies, thesis ISM Dhanbad, India. Vol. 10(2), 641-655(2015).  http://dx.doi.org/10.12944/CWE.10.2.30
14. Neha G. Relan and Prof. Dharmaraj R. Patil. "Implementation of Network Intrusion Detection System using Variant of Decision Tree Algorithm." In International Conference on Nascent Technologies in the Engineering Field (ICNTE), pp. 4799-7263. IEEE, 2015.

How to Cite This Article:
Rupam Majumder, Dr. Ahmed Hussain . Analysis of the Extent of Corporate Environmental Sustainability Disclosure in India . ijetms;7(1):418-426. DOI: 10.46647/ijetms.2023.v07i01.059