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The current status of environmental reporting by Indian companies

Bikram Chatterjee (School of Accountancy and Computer Science, Charles Sturt University, Bathurst, Australia)
Monir Zaman Mir (School of Business and Government, University of Canberra, Canberra, Australia)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 27 June 2008

Abstract

Purpose

The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports.

Design/methodology/approach

The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports.

Findings

The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports.

Originality/value

This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.

Keywords

Citation

Chatterjee, B. and Zaman Mir, M. (2008), "The current status of environmental reporting by Indian companies", Managerial Auditing Journal, Vol. 23 No. 6, pp. 609-629. https://doi.org/10.1108/02686900810882138

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited