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| Green Accounting & Reporting Practices in India - Issues and Challenges |
Dr. Arpana Patel (Research Guide), Ms. Arpita Vyas (Research Scholar), B.V. Patel Institute of Commerce, Uka Tarsadia University, Bardoli
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Abstract:
Green Reporting is the Global Issue now a days in all over the world including India. Responsibility towards environment has become one of the most important areas of social responsibility. Indian industries in the context of environmental protection do not have clear policies at the national or industrial level in order to ensure compliance to environmental norms. Even though Indian corporate accomplish with the rules and regulations with regard to environmental protection, till now no clear cut policies are framed and formulated at the National, State or even at the company level. This study was intended to find out the major environmental Issues and Challenges and the parameters reported by Indian Corporate as part of their Environmental reporting practices. The study also focused on the extent to which Indian Corporate practice, voluntary environmental reporting with regard to the environmental parameters identified by the Indian Government. The primary challenge of environmental reporting practices by Indian Companies, the absence of standards in identifying all that needs to be measured and deciding how it is to be measured.
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