*Associate Professor in Accountancy, SPB English Medium College of Commerce, Veer Narmad South Gujarat University, Surat, India
**Visiting Faculty in Accountancy, Narmada Science and Commerce College, Veer Narmad South Gujarat University, Surat, India
Online published on 7 September, 2012.
With this growing awareness of environmental issues internationally, there is also an accelerating trend for organization, especially those have a direct and substantial influence on the environment like manufacturing, power generation, mining etc, to provide information regarding the environment implications of their operations. The incorporation of environmental issues into the corporate annual report can be labeled as Environmental reporting. It includes voluntary and mandatory disclosure of its activities on the environment. Adoption of ISO 14001 Certification is a voluntary, proactive initiative by companies for adopting Environmental Management System as an integral part of business model. This paper discusses the environmental reporting practices of select Indian companies using content analysis to study the type of environmental information disclosed, the quantity of disclosure expressed in number of words and location of this disclosure in annual report of companies.
Mandatory Environmental Reporting Social Environmental Reporting, Voluntary Environmental Reporting
