The current status of environmental reporting by Indian companies

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 environmenta...

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Main Authors: Chatterjee, Bikram, Zaman Mir, M.
Format: Journal Article
Published: Emerald Group Publishing Limited 2008
Subjects:
Online Access:http://hdl.handle.net/20.500.11937/17004
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author Chatterjee, Bikram
Zaman Mir, M.
author_facet Chatterjee, Bikram
Zaman Mir, M.
author_sort Chatterjee, Bikram
building Curtin Institutional Repository
collection Online Access
description 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.
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spelling curtin-20.500.11937-170042017-05-30T08:05:43Z The current status of environmental reporting by Indian companies Chatterjee, Bikram Zaman Mir, M. Corporate governance Reports Business environment Emerging markets India 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. 2008 Journal Article http://hdl.handle.net/20.500.11937/17004 Emerald Group Publishing Limited restricted
spellingShingle Corporate governance
Reports
Business environment
Emerging markets
India
Chatterjee, Bikram
Zaman Mir, M.
The current status of environmental reporting by Indian companies
title The current status of environmental reporting by Indian companies
title_full The current status of environmental reporting by Indian companies
title_fullStr The current status of environmental reporting by Indian companies
title_full_unstemmed The current status of environmental reporting by Indian companies
title_short The current status of environmental reporting by Indian companies
title_sort current status of environmental reporting by indian companies
topic Corporate governance
Reports
Business environment
Emerging markets
India
url http://hdl.handle.net/20.500.11937/17004