A CRITICAL REVIEW OF ENVIRONMENTAL ACCOUNTING AND DISCLOSURE PRACTICES IN INDIA (WITH SPECIAL REFERENCE TO THE PAPER INDUSTRY IN INDIA)

The inspiration driving this paper is to recognize the current status of common openness practices in Indian paper associations. Trash expulsion costs and other characteristic obligation costs are basic information to be uncovered by paper associations as they directly influence the environment. A substance assessment of the yearly reports of select paper associations has been endeavored to consider the degree and nature of their environmental openings in their yearly reports for 2018-19. The examination shows that the level of disclosure of normal information changes across associations and the information uncovered in the yearly reports is found to be more abstract than quantitative. The disclosure made by the paper associations doesn't sufficient cover the enlightening prerequisites of accomplices. Regardless, the growing divulgence examples can be considered as an underlying advance toward improved biological openness. The examination in this way maintains the necessity for a proper framework for regular divulgence, with the ultimate objective that all of the accomplices can use it as trustworthy information. The rhythmic movement research wanted to investigate India organizations' exposures about their show towards the prosperity of native living space. Indian associations have not yet cultivated a complete method to manage biological accounting and declaring, as there is nonattendance of characteristic enumerating rules. This examination adds to the composition by evaluating determined natural openings made by Indian paper associations in their yearly report. Further work reliant upon this crucial finding may be done to assess the circumstance with common openness for a greater illustration of Indian paper associations.

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Keywords: Environment, Paper Industry, Environmental Disclosures, Annual Reports.


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