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dc.contributor.authorChatterjee, Bikram
dc.contributor.authorZaman Mir, M.
dc.date.accessioned2017-01-30T11:59:03Z
dc.date.available2017-01-30T11:59:03Z
dc.date.created2014-11-19T01:13:17Z
dc.date.issued2008
dc.identifier.citationChatterjee, B. and Zaman Mir, M. 2008. The current status of environmental reporting by Indian companies. Managerial Auditing Journal. 23 (6): pp. 609-629.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/17004
dc.description.abstract

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

dc.publisherEmerald Group Publishing Limited
dc.subjectCorporate governance
dc.subjectReports
dc.subjectBusiness environment
dc.subjectEmerging markets
dc.subjectIndia
dc.titleThe current status of environmental reporting by Indian companies
dc.typeJournal Article
dcterms.source.volume23
dcterms.source.number6
dcterms.source.startPage609
dcterms.source.endPage629
dcterms.source.issn02686902
dcterms.source.titleManagerial Auditing Journal
curtin.accessStatusFulltext not available


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